TPA - this is not a pure reimbursement of cost but cost sharing ...

Case Laws Income Tax

November 24, 2014

TPA - this is not a pure reimbursement of cost but cost sharing exercise in implementing ERP systems in the group - It certainly involves services by assessee company - mark up is warranted under the TP provisions. - AT

View Source

← Previous Next →

TPA - this is not a pure reimbursement of cost but cost sharing ...

Case Laws Income Tax

November 24, 2014

You may also like:

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reimbursement of cost incurred by the GTRC for doing research activity as a part of joint research on...

TPA - reimbursement of expenses - Since there are no comparable cases in the market, and also it is the business decision of the assessee to share the employee cost with...

The taxpayer, an IT/support services provider, received reimbursements from its associated enterprises (AEs) for the cost of providing such services. The tax authorities...

Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not...

Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said...

Taxability of employee cost reimbursements as Fee for Technical Services (FTS) under the India-Japan tax treaty. The assessee, a Japanese company, seconded employees...

Transfer of ESOP/ESPP/RSU by foreign holding company to employees of domestic subsidiary company does not attract GST where no additional fee, markup or commission is...

Fees for Technical Services [FTS] - Receipt of Cost-to-cost reimbursements on account of secondment of employees - seconded personnel are employees of EY India firms -...

SEBI has enabled ESG Rating Providers (ERPs) to undertake ESG rating activities under IFSCA guidelines. ERPs can offer ESG ratings for products/issuers as required by...

Valuation - Section 15 of CGST Act - reimbursement of Employee Provided Fund & ESI - there is no contractual agreement with the recipient of supply to act as his pure...

The CESTAT, an Appellate Tribunal, ruled on a valuation issue regarding the inclusion of reimbursable amounts in addition to charges collected for a service. The...

TDS on reimbursement of cost for providing access to system and management audit methodology updates, etc - these are reimbursement of expenses. Once these are...

Revision u/s 263 by CIT - Jurisdiction exercised by ld PCIT under section 263 of the Act is not in accordance with law. PCIT has selected the item (share capital and...

Levy of service tax - Cost sharing agreement - group company associated enterprise - since the activities under taken under the cost sharing agreement do not amount to...

Quick Updates: