TMI BlogALP of the international transaction of payment of Fees for Management services - 5% mark-up under Cost...ALP of the international transaction of payment of Fees for Management services - 5% mark-up under Cost plus method - Even if, we proceed with the assumption that the mark up of 5% is not at ALP, which should be as low as 1% or even less than that, still the difference arising on account of such mark-up going even up to 0% in a comparable uncontrolled situation, would be within +/-5% range, not requiring any TP adjustment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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