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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Transfer pricing adjustment - adjustment to the arm’s length ...


Transfer Pricing Adjustment Made Due to Lack of Clarity in Ad Slot Agreement with Associated Enterprise.

March 25, 2015

Case Laws     Income Tax     AT

Transfer pricing adjustment - adjustment to the arm’s length price of the advertisement services received from the associated enterprise - Since the agreement is also silent, we do not accept that the assessee could utilize the basket of adslots and aggregate the same for achieving the target. - AT

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