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Delhi ITAT: MAP Rate Not Binding After PE Functions Change, Attribution Cut 15% to 12%

11 Aug 2026 · 11 Aug 2026By CA Vijayakumar Shetty

Delhi ITAT held the MAP rate was not binding after PE functions changed and reduced profit attribution from 15% to 12% of ad revenue. The post Delhi ITAT: MAP Rate Not Binding After PE Functions Change, Attribution Cut 15% to 12% appeared first on TaxGuru .

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