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TP Adjustment - MAM - adjustment made towards the AMP expenses ...


AMP Expenses Adjusted Using Bright Line Test Approach; No Further Adjustments Needed If Net Profit Matches Arm's Length Price.

July 28, 2023

Case Laws     Income Tax     AT

TP Adjustment - MAM - adjustment made towards the AMP expenses by adopting an approach similar to bright line test - if the net profit margin meets the Arm's length price, then no separate addition needs to be made. - AT

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