Foreign Associated Enterprises can be treated as tested parties for comparables: ITAT Kolkata

ITAT Kolkata held that foreign Associated Enterprises are least complex entities and accordingly can be treated as tested parties for comparability analysis of international transaction.

Facts- The present appeal is filed by the revenue mainly contesting that CIT(A) has erred in accepting the foreign Associated Enterprise as tested party for establishing arm’s length price. It is also contested that CIT(A) has e

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