Comparison - Arm’s length price – Comparability of price with ...

Income Tax

August 29, 2013

Comparison - Arm’s length price – Comparability of price with the chosen company - assessee's contention that assessee is in merely functional advisory consultancy service without any risk cannot be accepted - AT

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Comparison - Arm’s length price – Comparability of price with ...

Income Tax

August 29, 2013

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Transfer pricing adjustment deleted - the comparables adopted by the assessee are uncontrolled parties and can be considered for the purpose of determining the Arms'...

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If the Transfer Pricing Officer did not agree to the arm's length price shown by the assessee it was open for him to determine the arm's length price by applying one of...

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