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« ITAT: TAX is payable on import of all software... | Foreign payments taxable: ITAT ... » |
ITAT Allows Group Rates as Benchmark |
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May, 29th 2010 |
Transfer Pricing The Mumbai Income Tax Appellate Tribunal recently held in an unreported case that 3 Global Services Private Ltd. could use hourly rates published by a well-known Indian software company association as a comparable uncontrolled price (CUP) in calculating arms-length prices. [3 Global Services Private Ltd., Mumbai ITAT] Enjoying this article.
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