Transfer Pricing: Turnover Key in Arm's Length Price, Companies Over Rs. 200 Crore Excluded from Analysis.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Transfer pricing adjustment - Turnover is an important filter which has to be adopted for determination of the ALP. The FAR analysis would not alter the turnover of the company. - turnover being higher than ₹ 200 to be excluded - AT....