CBDT notifies 1% Tolerance Limit for Wholesale Trading under Transfer Pricing for AY 2020-21 [Read Notification]

The Central Board of Direct Taxes (CBDT) has notified the  1% Tolerance Limit for wholesale trading under transfer pricing for Assessment Year 2020-21. “In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961)(hereafter referred to as the „said Act‟), read with […]
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