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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Transfer pricing - Computation of arm's length price – TPO need ...

Case Laws     Income Tax

August 4, 2012

Transfer pricing - Computation of arm's length price – TPO need not inform the assessee about the process used by him for issuing the notices u/s 133(6) of the Act nor is he under any obligation to furnish the entire information to the assessee - AT

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  11. TP Adjustment - Determination of arm’s-length price - Law does not permit the TPO or DRP to determine the arm’s length price on estimation or adhoc basis. - Accordingly...

  12. Transfer pricing - Computation of Arm's length price - Notified percentage under second proviso to section 92C(2) - Notification

  13. Transfer Pricing Adjustment - arm's length price (ALP) of international transactions- MAM - “other method” - The Tribunal analyzed the transfer pricing methods applied...

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  15. Transfer pricing adjustment made to alleged international transaction of AMP expenditure incurred by assessee disallowed due to lack of evidence that assessee agreed to...

 

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