TPA - ALP adjustment in respect of royalty payment made - In the ...

Income Tax

May 30, 2017

TPA - ALP adjustment in respect of royalty payment made - In the absence of justification, clubbing other transactions is not possible. The onus always lies on the assessee-company to establish the justification for clubbing and aggregation of the transaction of payment of royalty with other transactions.- AT

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TPA - ALP adjustment in respect of royalty payment made - In the ...

Income Tax

May 30, 2017

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