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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

TPA - Benchmarking international transactions with its associate ...


Court Upholds Use of TNMM for Transfer Pricing; Assessee's Margins Exceed Comparables in TP Study Report.

October 21, 2015

Case Laws     Income Tax     AT

TPA - Benchmarking international transactions with its associate enterprises on aggregate basis, TNMM method should be applied and since the margins declared by the assessee are higher than the margins declared by the comparables picked up by the assessee in its TP study report - AT

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