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Del. HC: Transfer Pricing Officer Doesn’t Have Jurisdiction to Question Commercial Expediency - (15 Jul 2024)

DIRECT TAXATION

Delhi High Court has observed that the authority of the Transfer Pricing Officer can only be extended to evaluating the enlistment of comparables or appropriateness of method adopted for determining arm's length pricing but not to questioning commercial expediency or genuineness of need.

Tags : DELHI HIGH COURT   COMMERCIAL EXPEDIENCY   TRANSFER PRICING OFFICER  

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