TP Adjustment - specified domestic transaction of project ...

Income Tax

June 2, 2023

TP Adjustment - specified domestic transaction of project management and supervision - Capitalized expenditure - AO is incorrect in determining the arm’s-length price of specified domestic transaction after omission of clause (i) of Section 92BA - the action of the learned transfer-pricing officer in determining the arm’s-length price of project management and supervision fees at Rs Nil and consequent disallowance of depreciation there on is not correct. - AT

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TP Adjustment - specified domestic transaction of project ...

Income Tax

June 2, 2023

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