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Delhi HC examines test of “related party” for deciding maintainability of application before SetCom

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  • Delhi HC examines test of “related party” for deciding maintainability of application before SetCom
Posted onon November 18, 2015

Tenet Tax Daily November 17 2015

By tenettax-team
Corporate Tax, International Tax

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Reassessment made to tax royalty by invoking ‘Force of Attraction Rule’ quashed by Delhi HC
No concealment penalty even if assessee had followed different system of accounting for particular exp. and income

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