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A Guide on Harnessing the Concept of Identical Fact Matrix
Thursday May 25, 2023

Author: Karthik S S – Associate Director, Taxation and Rakesh K S – Deputy Manager, Taxation. This article examines the decision by the Mumbai Bench of the Income-tax Appellate Tribunal to dismiss a transfer pricing adjustment for a taxpayer. The Tribunal cited a precedent from a previous case involving a group company, highlighting that identical facts in two instances can permit the same judgement to be applied.

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