Vodafone tax case study pdf

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vodafone tax case study pdf
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  2. In this regard it held that the multiple year data in the case of a comparable could be used only to understand its peculiar circumstances and not to work out PLI of comparable and that the proviso to Rule 10B 4 provides that multiple year data can be invoked only if assessee demonstrates any Qualitative peculiarities in the data which reveal facts that are potent to justify invoking the proviso. India Inc has been surging ahead audaciously with the support of its Information Technology developments with its repertoire of resources. Obal players have been.
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  • This entry was posted in on by. Japan once and now soon followed by launching their own W-CDMA based service, originally branded "Vodafone Global Standard" and claiming UMTS compatibility. W CDMA or WCDMA (Wideband Code Division Multiple Access), along with UMTS FDD, UTRA FDD, or IMT 2000 CDMA Direct Spread is an air interface standard found in 3G.
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  • The Tribunal held that the following companies could not be included in the list of comparable companies while benchmarking the RD services provided by the assessee:Sankhya Infotech Ltd as it was engaged in the business of software products, services and training for transport and aviation industry without any segmental dataThidware Solutions Ltd as it was engaged in the sale of software license and related servicesExensys Software as it had undergone an amalgamation during the year which led to abnormal profitsFour Soft Ltd as it was functionally different and had RPT in excess of 15 percent 19. Excluding the revenues for HIS in both periods and the unfavorable impact of foreign exchange, second-quarter 2017 revenues increased by 248 million, or 2%. Latest trending topics being covered on ZDNet including Reviews, Tech Industry, Security, Hardware, Apple, and Windows
    Mergers and acquisitions (MA) are transactions in which the ownership of companies, other business organizations or their operating units are transferred or combined.

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