TP adjustment - Intragroup services filed by the assessee from ...

Taxpayer Disputes Revenue's Transfer Pricing Adjustment; TPO's 'Nil' ALP Determination Challenged u/r 10B.

May 28, 2022

Case Laws Income Tax AT

TP adjustment - Intragroup services filed by the assessee from its AE - Either way when the Revenue seeks to disturb the Most Appropriate Method adopted by the assessee, it is incumbent on the part of the Revenue to adopt any of the other prescribed methods in the statute i.e. Rule 10B of the Rules. Without resorting to any of the methods for the purpose of determining the ALP of international transaction, the ld. TPO erred in determining the ALP of intragroup services at Rs.’Nil’. - AT

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TP adjustment - Intragroup services filed by the assessee from ...

Taxpayer Disputes Revenue's Transfer Pricing Adjustment; TPO's 'Nil' ALP Determination Challenged u/r 10B.

May 28, 2022

Case Laws Income Tax AT

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