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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