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Income Tax - Highlights / Catch Notes

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TP adjustment of Technical Assistance fees and project ...


Transfer Pricing Adjustments on Technical Fees: Depreciation Claims Impacted by Capitalization as Project Costs.

March 30, 2019

Case Laws     Income Tax     AT

TP adjustment of Technical Assistance fees and project management services not claimed as expenditure but capitalized as project - capital transactions are outside the purview of TP mechanism but at time of claiming depreciation it is relevant otherwise same will be allowed only on revised value.

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