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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

If there are any transactions between the assessee and its ...


CIT's Goodwill Apportionment Directive Ruled Unjustified in Transfer Pricing Case Involving Assessee and Affiliates.

November 23, 2017

Case Laws     Income Tax     AT

If there are any transactions between the assessee and its affiliates that would be a subject matter of transfer pricing regulation. In our view, the CIT was not justified in giving a direction for apportionment of goodwill - AT

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