For the purpose of transfer pricing adjustment, the transaction ...

Transfer Pricing Adjustments Limited to International Associated Enterprise Transactions; Domestic Deals Excluded Unless Specified Domestic Transactions Apply.

December 18, 2017

Case Laws Income Tax AT

For the purpose of transfer pricing adjustment, the transaction of the assessee with Associated Enterprise outside the country alone has to be taken into consideration. The domestic transaction unless it is a Specified Domestic Transaction, cannot be a basis for making any adjustment. - AT

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For the purpose of transfer pricing adjustment, the transaction ...

Transfer Pricing Adjustments Limited to International Associated Enterprise Transactions; Domestic Deals Excluded Unless Specified Domestic Transactions Apply.

December 18, 2017

Case Laws Income Tax AT

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