TPA - It was not correct on the part of the TPO to include the ...
TPO wrongly included Associated Enterprises' sales costs in profit calculation for arm's length pricing assessment.
August 25, 2015
Case Laws Income Tax AT
TPA - It was not correct on the part of the TPO to include the cost of sales incurred by the AEs in respect of which the assessee company has rendered services and then to work out the profit for determination of the arm’s length prices. - AT
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