Ruling of Income Tax Appellate Tribunal in Birlasoft: Internal Comparables Preferred over External Comparables

Journal

Author

Patel, V.T.

Country

India

Published Date

7 September 2011

Issue

International Transfer Pricing Journal 2011 (Volume 18), No. 5

DOI

https://doi.org/10.59403/31pjjsa

Document

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A recent ruling of the Income Tax Appellate Tribunal sheds light on the preference for internal comparables over external comparables.