ITAT: Rejects exclusion of super profit comparable as Indian regulations different from OECD


Conclusion

Super profit comparables can’t be excluded as a general rule; Reliance on OECD TP guidelines rejected; Indian TP regulations deviate from OECD, as they apply ‘arithmeti...

Purchase this Article

2000₹   Buy Now


For 2000₹, purchase this and receive immediate online access.

 

Already a Subscriber?

Log in for complete access.

Log In

Queries?

Contact Vidyadhar Mhatre at +91 93200 54016
Email - sales@taxsutra.com

Top

Related Stories