SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Transfer pricing adjustment – determination of ALP by taking segmental results without looking into as to whether the two segments are interlinked or inter-related cannot be sustained. - AT
Transfer pricing adjustment – determination of ALP by taking segmental results without looking into as to whether the two segments are interlinked or inter-related cannot be sustained. - AT
Note: It is a system-generated summary and is for quick reference only.