Transfer pricing adjustment - In the entire episode, there is no ...

TPO and DRP failed to benchmark taxpayer prices with comparable entities, violating rule 10B(1)(a) in transfer pricing case.

December 17, 2017

Case Laws Income Tax AT

Transfer pricing adjustment - In the entire episode, there is no reference to the price paid by the comparables as a yardstick for comparing with the price paid by the assessee. The approach adopted by the TPO, as approved by the DRP, does not conform to the prescription of rule 10B(1)(a) - AT

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Transfer pricing adjustment - In the entire episode, there is no ...

TPO and DRP failed to benchmark taxpayer prices with comparable entities, violating rule 10B(1)(a) in transfer pricing case.

December 17, 2017

Case Laws Income Tax AT

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