Transfer pricing adjustment - in the absence of a machinery ...

Court Rules Bright Line Test Invalid for Determining Arm's Length Price in Transfer Pricing Adjustments.

December 23, 2015

Case Laws Income Tax HC

Transfer pricing adjustment - in the absence of a machinery provision it would be hazardous for any TPO to proceed to determine the ALP of such a transaction since BLT has been negatived by this Court as a valid method of determining the existence of an international transaction and thereafter its ALP. - HC

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Transfer pricing adjustment - in the absence of a machinery ...

Court Rules Bright Line Test Invalid for Determining Arm's Length Price in Transfer Pricing Adjustments.

December 23, 2015

Case Laws Income Tax HC

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