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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Transfer pricing adjustment - AO/TPO/DRP not appreciating the ...


Court Reviews Transfer Pricing Methodology in Freight Forwarding Dispute: TNMM vs. CUP Method for Arm's Length Assessment.

February 4, 2015

Case Laws     Income Tax     AT

Transfer pricing adjustment - AO/TPO/DRP not appreciating the 50:50 revenue split business model between the appellant and its associated enterprises in relation to international transactions, i.e. provision and receipt of freight forwarding services, and, further making an upward adjustment alleging that such transactions were not at arm’s length - TNMM v/s CUP method? - AT

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