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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

TPA - computation of ALP of the international transactions by ...


Arm's Length Price for International Transactions Using Bright Line Test on AMP Expenses Deemed Unsustainable by Authorities.

November 22, 2018

Case Laws     Income Tax     AT

TPA - computation of ALP of the international transactions by applying BLT - ALP of an international transaction involving AMP expenses, the adjustment made by the TPO/DRP/AO is not sustainable in the eyes of law.

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