ITAT Bangalore Philips software
Last updated: 07 October 2008
Court :
ITAT Bangalore
Brief :
The profits of super profit companies should not be “normalized”; instead they should be excluded from the list of comparables;
The proviso to section 92 C (2) provides a standard deduction of 5% to the taxpayers at their option.
Citation :
Yet to be reported
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Taxguy
Published in Income Tax
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