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CBDT notifies tolerance range under transfer pricing for AY 2019-20

September 16, 2019
The Central Board of Direct Taxes (CBDT) has notified that the tolerance range of 1 per cent for wholesale trading and 3 per cent in all other cases for assessment year 2019-20. “wholesale trading” means an international transaction or specified domestic transaction of trading in goods, which fulfils certain conditions
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