Company Failing Employee Cost Filter and Amalgamated Business Model Disqualified as Comparable in Transfer Pricing Analysis. https://www.taxtmi.com/highlights?id=21180 Selection of comparable - TPA - a company cannot be selected as a comparable not only on the reason of failing employee cost filter, but also due to amalgamation during the year, which has changed the business model of the company - AT en-us Fri, 26 Dec 2014 08:33:15 +0530 Fri, 26 Dec 2014 08:33:15 +0530 TaxTMI RSS Generator Company Failing Employee Cost Filter and Amalgamated Business Model Disqualified as Comparable in Transfer Pricing Analysis. https://www.taxtmi.com/highlights?id=21180 Selection of comparable - TPA - a company cannot be selected as a comparable not only on the reason of failing employee cost filter, but also due to amalgamation during the year, which has changed the business model of the company - AT Highlights Income Tax Fri, 26 Dec 2014 08:33:15 +0530 https://www.taxtmi.com/highlights?id=21180