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TPA - the payments to the subsidiary and other independent units by the assessee cannot be treated as pass through cost as it is not the payment from A.E to subsidiary of the assessee. - AO is justified in considering the pass through cost also for arriving at the operative cost/operating cost - Tri

Income Tax - TPA - the payments to the subsidiary and other independent units by the assessee cannot be treated as pass through cost as it is not the payment from A.E to subsidiary of the assessee. - AO is justified in considering the pass through cost also for arriving at the operative cost/operating cost - Tri - TMI Updates - Highlights .....

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