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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

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


ERP System Cost-Sharing Requires Markup Under Transfer Pricing Rules for Assessee Company Services.

November 24, 2014

Case Laws     Income Tax     AT

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

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