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What is Transfer Pricing Turnover Filter Ruling about?

In a recent ITAT Mumbai ruling, it was determined that a turnover filter of 1/10 times should be applied when selecting comparable companies for transfer pricing assessments, particularly when companies with significantly smaller or larger turnovers are involved. The case involved CNH Industrial (Ind) (P.) Ltd., which contested adjustments made by the TPO regarding the export of tractors to associated enterprises, arguing against the turnover filter applied. The Tribunal upheld the TPO

Author

roshanhometv6290

Language

EN