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Which industry is most targetted for TP by the authorities?

Pharmaceutical
33%
Hi-Tech
19%
Automotive
17%
Financial Services
31%
Telecommunications
0%


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How to reduce documentation risk in India

October 29, 2009

Samir Gandhi, Manisha Gupta and Viswanathan Subramaniam of Deloitte India explain the importance of maintaining appropriate documentation to evidence that the transaction price has been computed in good faith and with due diligence.

In a landmark decision by the Delhi Income Tax Appellate Tribunal it was held that the revenue authorities cannot levy penalty under Indian tax regulations for transfer pricing adjustments which are debatable.

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