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TP Adjustment - no merit in the adjustment made by the TPO/AO on ...


Transfer Pricing Adjustment for IT and IT-enabled Services Receivables Found Unwarranted; Assessee's Margin at Arm's Length.

November 4, 2022

Case Laws     Income Tax     AT

TP Adjustment - no merit in the adjustment made by the TPO/AO on account of outstanding receivables in respect of transaction pertaining to provision of IT and IT enabled services, when margin of assessee was found to be at arm’s length vis-à-vis working capital adjusted margin of comparables. - AT

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