Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Notional income out of reimbursement - When the principal companies have reimbursed the expenditure, there cannot be any presumption that the assessee must have saved some money out of the same - AT
Notional income out of reimbursement - When the principal companies have reimbursed the expenditure, there cannot be any presumption that the assessee must have saved some money out of the same - AT
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