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TP method consistently followed by assessee can’t be changed by TPO if there is no change in circumstances

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  • TP method consistently followed by assessee can’t be changed by TPO if there is no change in circumstances
Posted onon March 26, 2019

Tenet Tax Daily March 25 2019

By tenettax-team
International Tax

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No TP adjustment in absence of agreement on incurring AMP expenses for promoting AE’s brand
Interest on refund allowed from year of tax deduction and not from year of filing of return if PCM method is followed

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