Transfer pricing adjustment - determination of ALP - merely ...

Arm's Length Price Adjustments: AMP Expenditure Alone Not Proof of International Transaction with Foreign Associated Enterprise.

March 29, 2016

Case Laws Income Tax AT

Transfer pricing adjustment - determination of ALP - merely because the assessee-company incurred more expenditure on AMP compared to the expenditure incurred by comparable companies, it cannot be inferred that there existed international transaction between assessee-company and its foreign AE - AT

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Transfer pricing adjustment - determination of ALP - merely ...

Arm's Length Price Adjustments: AMP Expenditure Alone Not Proof of International Transaction with Foreign Associated Enterprise.

March 29, 2016

Case Laws Income Tax AT

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