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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Transfer pricing - ALP - Since the operating profit margin of ...


Appellant's Operating Profit Margin Exceeds Peers; No Extra Adjustments Needed for AMP Expenses Benchmarking.

December 24, 2018

Case Laws     Income Tax     AT

Transfer pricing - ALP - Since the operating profit margin of the appellant company is better than those of the comparables, it can be safely concluded that the assessee has been suitably remunerated and no further adjustment is required to bench mark the AMP expenses.

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