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Screenshot of ITAT Mumbai Ruling on Domestic Group Restructuring

ITAT Mumbai Ruling on Domestic Group Restructuring

ITAT Mumbai ruled that transfer pricing provisions under Section 92B do not apply to purely domestic restructuring between resident companies.

https://www.skmcglobal.com/blog/itat-mumbai-section-92b-ruling-transfer-pricing-not-applicable-to-domestic-group-restructuring

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