TP adjustment - benchmarking of international transaction of ...

Case Laws Income Tax

January 9, 2023

TP adjustment - benchmarking of international transaction of import of raw materials - the TP adjustments in respect of this transaction should be restricted in terms of the corresponding sales made from the imports made from Kimberly group of companies and third party vendors which are held to be not at arm’s length price as per working given by the assessee before the TPO which is extracted by the DRP in para 5.1 at page no.53 as the PLI adopted was profit earned by sales. - AT

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TP adjustment - benchmarking of international transaction of ...

Case Laws Income Tax

January 9, 2023

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