BBC ‘survey’: I-T says tax not paid on certain remittances

It said such discrepancies relate to level of relevant Function, Asset and Risk (FAR) analysis, incorrect use of comparables that are applicable to determine the correct Arms Length Price (ALP) and inadequate revenue apportionment, among others. It made it clear that statements of only those employees were recorded whose role was crucial, including those connected to, primarily, finance, content development and other production related functions.

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