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India - Ruling of Income Tax Appellate Tribunal in Birlasoft: Internal Comparables Preferred over External Comparables

Country:
India
Author:
V. T. Patel
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 5
Published:
7 September 2011
A recent ruling of the Income Tax Appellate Tribunal sheds light on the preference for internal comparables over external comparables.
 
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