TP Adjustment - payment made to its AE towards Maintenance ...

Taxpayer Challenges TPO's Separate Treatment of Maintenance Services in Transfer Pricing for Software Licenses u/s 92C.

May 30, 2020

Case Laws Income Tax AT

TP Adjustment - payment made to its AE towards Maintenance services relating to software licenses - There is merit in the contentions of the assessee that the distribution of software licenses and their maintenance are inter-linked. - TPO was not justified in viewing maintenance services as separate from the distribution activity.

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TP Adjustment - payment made to its AE towards Maintenance ...

Taxpayer Challenges TPO's Separate Treatment of Maintenance Services in Transfer Pricing for Software Licenses u/s 92C.

May 30, 2020

Case Laws Income Tax AT

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