Although childhood somatic conditions contribute to adult psychiatric conditions, autistic people show elevated psychiatric ...
ITAT Delhi held that documentary evidence established receipt of intra-group administrative support services and that the 5% markup was at arm's length. The transfer pricing adjustment was accordingly ...
Transfer pricing principles dictate that a captive, risk-mitigated service provider could not be benchmarked against full-fledged, risk-bearing entrepreneurs, companies owning substantial intellectual ...
In this multicentre, prospective, observational, diagnostic accuracy study of children with suspected pulmonary embolism in ...