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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
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of TP Adjustment - MAM for Royalty payment - Having accepted the TNMM method as the most appropriate, it was not open to the TPO to subject only one element, i.e, payment of royalty, to an entirely different CUP method. - The Tribunal (ITAT) was not justified in taking a different view for these three assessment orders. - HC
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