Sony Ericsson Mobile Communications ... vs Commissioner Of Income Tax ??? Iii on 16 March, 2015
Author
determined by any one
of the five methods, which is found to be the most appropriate
method, and goes on to lay down the manner ... methods recognized by the rule
are (i) comparable uncontrolled price method (CUP), (ii) re-sale
price method, (iii) cost plus method, (iv) profit split method
undertaking in question should be
100% export oriented. The profits derived by the said undertaking
from export of articles, things or computer software is treated ... time limit so stipulated. Sub-section (4) prescribes the method to
compute profits derived from export of articles and things, which
shall be the proportionate
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