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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

TP Adjustment - ALP of the royalty paid AE - royalty paid by ...

Case Laws     Income Tax

July 19, 2019

TP Adjustment - ALP of the royalty paid AE - royalty paid by other group entities are controlled transactions whereas, rule 10B(1)(a) mandates that the price charged for an uncontrolled transaction/transaction should be considered as a CUP - the determination of arm's length price as approved by the RBI/SIA is valid

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