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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

TPA - recovery of expenses - it is pure reimbursement of ...


Court Rules Transfer Pricing Agreement as Pure Expense Reimbursement; No Financial Adjustment Required by AO/TPO.

September 25, 2017

Case Laws     Income Tax     AT

TPA - recovery of expenses - it is pure reimbursement of expenses incurred and no service element is involved - AO/TPO is directed to treat the transaction to be at ALP and adjustment to be made at Rs. Nil.

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