TMI BlogTransfer Pricing Adjustments on Technical Fees: Depreciation Claims Impacted by Capitalization as Project Costs.TP adjustment of Technical Assistance fees and project management services not claimed as expenditure but capitalized as project - capital transactions are outside the purview of TP mechanism but at time of claiming depreciation it is relevant otherwise same will be allowed only on revised value. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|