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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

TPA - One of the comparables Caliber Point Business Solutions ...


Caliber Point Excluded as Comparable in Tax Case Due to 30% Related Party Transactions Exceeding 25% Threshold.

January 31, 2015

Case Laws     Income Tax     AT

TPA - One of the comparables Caliber Point Business Solutions has related party transactions of 30% of Revenue and going by the threshold filter of 25% of the related party transactions the said comparable cannot be said to be uncontrolled comparable and ought to be excluded from the list of comparables. - AT

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