Transfer pricing adjustment - application of berry ratio - ...

Berry Ratio Issues in Transfer Pricing: Product Mix Differences Lead to Unreliable Comparables and Challenges in Fair Assessments.

July 26, 2016

Case Laws Income Tax HC

Transfer pricing adjustment - application of berry ratio - Plainly, the use of Berry ratio would give unreliable results if the product mix of the comparables is different from the product mix of the Assessee. This would make the task of finding a set of comparables fairly difficult. - HC

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Transfer pricing adjustment - application of berry ratio - ...

Berry Ratio Issues in Transfer Pricing: Product Mix Differences Lead to Unreliable Comparables and Challenges in Fair Assessments.

July 26, 2016

Case Laws Income Tax HC

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