What is the standard search criteria for the uncontrolled comparables in the Public data bases ?

Posted by Unknown on 03:47 in Transfer Pricing Transfer Pricing FAQ's | Comments : 0

What is the standard search criteria for the uncontrolled comparables in the Public data bases ?

There is no standard search criteria for the uncontrolled comparables in any of the public data bases and the same is not prescribed in the Income-tax Act or in the Income-tax Rules.