2019 (2) TMI 1667 - SCH - Income Tax

TP Adjustment - knowledge management systems - international transactions/activities - services rendered to its associated enterprises, i.e. AE - assessee seeks to be identified as a BPO and not as a KPO - Adjustments with regard to notional interest attributed to the assessee - Exclusion of relative comparables which were held to be irrelevant for the purpose of ALP determination - controlled transactions - HELD THAT - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petitions under Article 136 of the Constitution of India. Pending applications were disposed of. (Citation: 2019 (2) TMI 1667 - SC Order)