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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