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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

TP adjustments in relation to support services in relation to ...


Transfer Pricing Evaluation Confirms No Additional Fees Required for ECB Support Services; Fees at Arm's Length.

January 13, 2020

Case Laws     Income Tax     AT

TP adjustments in relation to support services in relation to External Commercial Borrowings (ECBs). - The said receipt of fee / commission income has been accepted to be at arm’s length. Hence, there is no question of further fee that is required for the assessee in respect of continuing ECBs. - No additions.

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