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Delhi HC: Benchmarking Analysis to be Preceded by Revenue Identifying Existence of a Transaction - (10 Mar 2025)

DIRECT TAXATION

Delhi HC has observed that the commencement of a benchmarking analysis would have to necessarily be preceded by the Revenue before identifying the existence of a transaction as defined and which undoubtedly constitutes a sine qua non.

Tags : DELHI HIGH COURT   BENCHMARKING ANALYSIS   TRANSACTION  

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