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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

TP adjustment related to Interest on Mobilization advance - ...


Transfer Pricing Adjustment on Interest for Mobilization Advance Deemed Unwarranted due to Consistent Non-Charging Policy.

May 11, 2017

Case Laws     Income Tax     AT

TP adjustment related to Interest on Mobilization advance - since assessee-company is not charging any interest from the AEs and non-AEs and also not paying any interest on the amounts received by it from the main contractor, this adjustment is not warranted - AT

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