Tag: Arms length price

Reopening for overlooking transactions with associated enterprises and not referring them to TPO not change of opinion–HC

Reopening for overlooking transactions with associated enterprises and not referring them to TPO for computation of at arms’ length income was not change of opinion – High Court   ABCAUS Case Law Citation: ABCAUS 2130 (2017) (11) HC The petitioner company was incorporated in the United Kingdom and …
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