Transfer pricing - Valuation of an intangible asset - revenues ...

Future Projections Required for Valuing Intangible Assets in Transfer Pricing; No Reassessment with Actual Revenues.

August 20, 2016

Case Laws Income Tax AT

Transfer pricing - Valuation of an intangible asset - revenues generated out of the Intellectual Property (“IP”) or not. - for valuation of an intangible asset, only the future projections alone can be adopted and such valuation cannot be reviewed with actuals after 3 or 4 years down the line. - AT

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Transfer pricing - Valuation of an intangible asset - revenues ...

Future Projections Required for Valuing Intangible Assets in Transfer Pricing; No Reassessment with Actual Revenues.

August 20, 2016

Case Laws Income Tax AT

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