Benchmarking Under Transfer Pricing In India
Mar15

Benchmarking Under Transfer Pricing In India

Indian transfer pricing legislation requires comparing the controlled transaction with uncontrolled transaction to verify the arm’s length character of the controlled transaction. The comparability between the controlled and uncontrolled transaction is the key factor for determining the arm’s length price. Comparability requires comparing the controlled transaction with uncontrolled transaction performing similar functions, employing...

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