Transfer pricing - adjustment on account of capacity utilization ...

Transfer Pricing Adjustments: Merit-Based Rejection Required, Not Solely Due to Downward Financial Impact.

November 10, 2018

Case Laws Income Tax AT

Transfer pricing - adjustment on account of capacity utilization - The adjustment can be rejected only on its merit after consideration of facts and not on the ground that it will lead to downward adjustment.

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Transfer pricing - adjustment on account of capacity utilization ...

Transfer Pricing Adjustments: Merit-Based Rejection Required, Not Solely Due to Downward Financial Impact.

November 10, 2018

Case Laws Income Tax AT

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