Disallowance of overriding commission paid to Associated ...
Court Allows Overriding Commission Claim, No Comparable Case Proved Non-Arm's Length Payment in Transfer Pricing Dispute.
January 23, 2017
Case Laws Income Tax AT
Disallowance of overriding commission paid to Associated Enterprise pursuant to the order of the TPO - no comparable case have been brought on record which could justify that the payment of 3% + 1% overriding commission is not at arm’s length - Claim allowed - AT
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