Transfer pricing adjustments - Location Savings and Imputation ...

Case Laws Income Tax

October 22, 2021

Transfer pricing adjustments - Location Savings and Imputation of mark-up on pass through costs - this intra-group services rendered by the assessee to the parent company cannot be considered as reimbursement of expenses or pass through costs. It is separate services in itself for which the assessee needs to determine the ALP which the assessee failed to do so. The assessee has provided services for which the TPO is justified in marking up the services so as to make TP adjustment. - AT

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Transfer pricing adjustments - Location Savings and Imputation ...

Case Laws Income Tax

October 22, 2021

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