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ITAT:No adjustment under CUP, Rates charged to AEs on exports higher than third parties…
ITAT:CUP method rejected absent sufficient details for establishing comparability
ITAT:No ‘selective’ approach in determining ALP,…
ITAT:Non-AE's order quantity restrictions justify higher purchase price paid to…
ITAT:TPO to show how domestic prices were comparable to exports made to AE
ITAT:Accepts shipping magazine rates as CUP for charter hire payment for vessels
ITAT: Transactions of foreign AE with unrelated parties suitable CUP for…
ITAT:Revenue to honour rule of consistency where facts and circumstances…
ITAT:Onus on assessee to evidence ALP of the transaction with AE
ITAT: TPO’s order not binding on AO prior to 2007
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Subscribe to Comparable Uncontrolled Price Method (CUP)
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