Transfer Pricing Provision- Mere geographical contiguity of two countries need not mean similarity in economic or market conditions

CASE LAWS DETAILS

DECIDED BY: ITAT, MUMBAI BENCH `L’, MUMBAI,

IN THE CASE OF: Intervet India Pvt. Ltd. Vs. ACIT, APPEAL NO: ITA No. 2845/Mum/2006, DECIDED ON : March 31, 2010

RELEVANT PARAGRAPH

We heard both Parties. From the submissions made by the a

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