TP Adjustment - international transaction - in the absence of no ...

Case Laws Income Tax

October 12, 2022

TP Adjustment - international transaction - in the absence of no written agreement exists between the assessee and its AE requiring the assessee to incur AMP expenses, the same cannot be regarded as an international transaction at all. Thus we delete the transfer pricing adjustment made by the TPO on account of AMP expenses incurred by the assessee. - AT

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TP Adjustment - international transaction - in the absence of no ...

Case Laws Income Tax

October 12, 2022

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