Transfer pricing adjustments - Profit Level Indicator (PLI) - ...

Foreign Exchange Gains/Losses Included in Operating Income for Transfer Pricing; Nexus with Business Activity Confirmed.

December 30, 2015

Case Laws Income Tax AT

Transfer pricing adjustments - Profit Level Indicator (PLI) - Exchange loss / gain - treated as operating in nature for working out the PLI of the assessee - whether there was any nexus between foreign exchange loss / gain with the business activity of the assessee? - Held Yes - AT

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Transfer pricing adjustments - Profit Level Indicator (PLI) - ...

Foreign Exchange Gains/Losses Included in Operating Income for Transfer Pricing; Nexus with Business Activity Confirmed.

December 30, 2015

Case Laws Income Tax AT

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