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ITAT Ahmedabad Rules NIL Arm’s Length Price Without Transfer Pricing Method Invalid
ITAT Ahmedabad rules that determining a NIL arm's length price for intra-group services without a prescribed transfer pricing method is invalid.
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Assured-Margin Model and Double Transfer Pricing Adjustments in Income Tax
Explore how the ITAT Mumbai addressed nil valuation of real services, preventing double transfer pricing adjustments in income tax proceedings.