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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Upward adjustment on arm’s length price - selection of MAM - No ...


Arm's Length Price Adjustment Made; Cost Plus Method Validated as Most Appropriate Method for Services Transactions.

December 21, 2018

Case Laws     Income Tax     AT

Upward adjustment on arm’s length price - selection of MAM - No infirmity in choosing the Cost Plus Method (CPM) by the assessee to determine the arm’s length price (ALP) of sale of services and purchase of services

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