Saturday 22 February 2014

Capacity under utilization lowers profits; ITAT affirms its adjustment to fix ALP of Panasonic’s pro

IT/ILT : Capacity underutilization is certainly an important factor affecting net profit margin of enterprise as it results in higher costs per unit, which, in turn, result in lower profits. Thus, adjustment of capacity utilization is to be made to determine ALP of international transaction


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