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Commercial Dependence Alone Does Not Create Associated Enterprise: Mumbai ITAT

19 Aug 2026 · 19 Aug 2026By CA Vijayakumar Shetty

Mumbai ITAT sets aside TP adjustment, holds Section 92A(2)(g) cannot alone establish AE status, and remands CUP comparability examination. The post Commercial Dependence Alone Does Not Create Associated Enterprise: Mumbai ITAT appeared first on TaxGuru .

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