Transfer pricing adjustment - adjustment for startup phase of ...
Tax Authorities Deny Assessee's Transfer Pricing Adjustments for Startup Phase Due to Lack of Evidence of Ongoing Difficulties.
September 4, 2018
Case Laws Income Tax AT
Transfer pricing adjustment - adjustment for startup phase of operation - adjustment for abnormal expenses - The assessee could not provide any material to show that it is continue to face the difficulties peculiar to the start up phase. - tax authorities are justified in rejecting this claim of the assessee.
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