Transfer Pricing- Low Turnover Companies can not be taken as comparable, Only operational profits to be considered for comparison

DHL Express (India) Pvt Ltd Vs. ACIT (ITAT Mumbai)- The assessee’s argument that com parables with a turnover less than 20% of the assessee’s turnover should be considered is not acceptable because it is a universal fact that there are lot of differences between large businesses and small busine

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