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India - Proportionate Adjustments: Prescription before Diagnosis

Country:
India
Author:
A. Korde
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 1
Published:
10 January 2014
The author provides a critical analysis of the use of proportionate adjustments in India, arguing that such adjustments are not only inaccurate adjustments but are also not permissible under law.
 
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