TP Adjustment - re-computing the Arm’s Length price (ALP) of ...

February 10, 2021

Case Laws Income Tax AT

TP Adjustment - re-computing the Arm’s Length price (ALP) of Salary payments made to related parties - payment of remuneration to the related persons - the employees have rendered service ranging from seven months to five years which provide a wide variance and thus, for comparability purposes, it would be appropriate to consider comparable cases who have rendered services for minimum three years and exclude other cases who have rendered services for a lesser period. - AT

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TP Adjustment - re-computing the Arm’s Length price (ALP) of ...

February 10, 2021

Case Laws Income Tax AT

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