TP Adjustment - MAM selection - CUP OR TNMM - Matter was ...

High Court urges clarity on Most Appropriate Method in transfer pricing to reduce repeated appeals and prolonged litigation.

October 10, 2020

Case Laws Income Tax HC

TP Adjustment - MAM selection - CUP OR TNMM - Matter was remanded back by the ITAT - As expected of the learned Tribunal also to realize the consequences of an open remand made or a remand made to the authorities below only for re-computation with the appropriateness of the method decided finally at its own end. - The multiplicity of the litigation and rounds of appeal, what we have described as a shuttle game, should have been seen by the learned Tribunal - HC

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TP Adjustment - MAM selection - CUP OR TNMM - Matter was ...

High Court urges clarity on Most Appropriate Method in transfer pricing to reduce repeated appeals and prolonged litigation.

October 10, 2020

Case Laws Income Tax HC

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