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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Transfer pricing adjustment - When assessee is not able to bring ...


Court Rules No Services Provided Without Evidence in Transfer Pricing Case Involving Associated Enterprise.

December 18, 2015

Case Laws     Income Tax     AT

Transfer pricing adjustment - When assessee is not able to bring on record anything to show any services to have been rendered by AE to it and there are no documentations to show any services to have been received from AE, in our opinion it will be fair conclusion that no services were in fact rendered by AEs to the assessee. - AT

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