TPA - it is not appropriate to ignore the extraordinary items of ...

Extraordinary expenses like employee salaries and consultancy fees must be considered in Arm's Length Price calculations for tax assessments.

April 24, 2017

Case Laws Income Tax AT

TPA - it is not appropriate to ignore the extraordinary items of expenditure in the form of employee salary cost and consultancy charges incurred by the assessee in the assessment year under consideration. Hence, we are of the opinion that an adjustment has to be given towards this, while computing the ALP - AT

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TPA - it is not appropriate to ignore the extraordinary items of ...

Extraordinary expenses like employee salaries and consultancy fees must be considered in Arm's Length Price calculations for tax assessments.

April 24, 2017

Case Laws Income Tax AT

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