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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

TP adjustment - onsite development and project coordination fee’ ...

Case Laws     Income Tax

March 13, 2023

TP adjustment - onsite development and project coordination fee’ - Associated enterprise can be considered as a tested party, in the present case. Accordingly, we direct the TPO to conduct fresh benchmarking analysis after considering foreign associated enterprise as the tested party and arrive at the arm’s length price for the international transaction pertaining to ‘onsite development and project coordination fee’. - AT

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