TPA - ALP determination - assessee has to submit the segmental ...

Assessee Must Submit Segmental Results for Overheads Based on Capacity Utilization in Transfer Pricing Case.

January 23, 2018

Case Laws Income Tax AT

TPA - ALP determination - assessee has to submit the segmental results based on the absorption of overhead on capacity utilization and idle capacity. This is imperative that assessee allocates manufacturing overhead, administrative overhead and other fixed overheads on the basis of capacity utilization. - AT

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TPA - ALP determination - assessee has to submit the segmental ...

Assessee Must Submit Segmental Results for Overheads Based on Capacity Utilization in Transfer Pricing Case.

January 23, 2018

Case Laws Income Tax AT

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