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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Transfer pricing Adjustment u/s 92CA - The TPO has clearly erred ...


TPO's Revenue Calculation Error u/s 92CA Due to Inconsistent Sales Returns Adjustment Affects Transfer Pricing.

August 10, 2013

Case Laws     Income Tax     AT

Transfer pricing Adjustment u/s 92CA - The TPO has clearly erred in arriving at the revenues - The TPO has to reduce sales returns against sales in all the steps and cannot arbitrarily include in some steps. - AT

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