Transfer pricing adjustments - determination of ALP - Functional ...

Transfer Pricing Adjustments Challenged: Transactions Misclassified as Trading Instead of Commission Activities, Ignoring Functional Profile Analysis.

July 14, 2014

Case Laws Income Tax HC

Transfer pricing adjustments - determination of ALP - Functional profile not considered – transactions are akin to trading and cannot be considered activities of a commission agent or a broker - HC

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Transfer pricing adjustments - determination of ALP - Functional ...

Transfer Pricing Adjustments Challenged: Transactions Misclassified as Trading Instead of Commission Activities, Ignoring Functional Profile Analysis.

July 14, 2014

Case Laws Income Tax HC

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