Whether the arm’s length price applying the TNMM method was ...

TPO's Adjustment on 5% Markup for FOB Exports Lacks Support Under Transfer Pricing Rules, Deemed Arbitrary.

January 11, 2014

Case Laws Income Tax HC

Whether the arm’s length price applying the TNMM method was contrary to the transfer pricing provisions – The TPO’s arbitrary exercise of adjusting the cost plus mark up of 5% on the FOB value of exports finds no mention in the IT Act nor the Rules - HC

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Whether the arm’s length price applying the TNMM method was ...

TPO's Adjustment on 5% Markup for FOB Exports Lacks Support Under Transfer Pricing Rules, Deemed Arbitrary.

January 11, 2014

Case Laws Income Tax HC

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