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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Transfer pricing adjustments - TPO directed to take into account ...


TPO adds 30% cost base for 'free of cost' materials, revises OP/TC margin to 13.65% for arm's length pricing.

September 8, 2016

Case Laws     Income Tax     HC

Transfer pricing adjustments - TPO directed to take into account 30% additional cost base to account "free of cost" material and revised the OP/TC margin of 13.65% for determining the arm's length margin as claimed by the Assessee. - HC

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