TPA - there is no difference between the form and substance of ...

Distribution Transaction Needs New Transfer Pricing Analysis; Not a Service Agreement u/s 92(3) Provisions.

April 13, 2018

Case Laws Income Tax AT

TPA - there is no difference between the form and substance of the transaction of distribution to recharacterise the transaction as a service agreement - the transaction is a distribution transaction and not service agreement - the TP analysis has to be done afresh and then it has to be seen if the provisions of section 92(3) would apply - AT

View Source

← Previous Next →

TPA - there is no difference between the form and substance of ...

Distribution Transaction Needs New Transfer Pricing Analysis; Not a Service Agreement u/s 92(3) Provisions.

April 13, 2018

Case Laws Income Tax AT

You may also like:

The High Court upheld the Income Tax Appellate Tribunal's (ITAT) decision regarding the applicability of Section 92(3) in determining the arm's length price for...

ITAT adjudicated transfer pricing dispute involving Integrated Global Services (IGS) provided by Associated Enterprises. After comprehensive review of cost benefit...

Transfer pricing - the transaction in the instant case of sale of shares in ‘AB’ International will have to be benchmarked as per the transfer pricing provisions...

ITAT adjudicated a transfer pricing dispute involving international transactions. The tribunal upheld the TPO's rejection of the assessee's transfer pricing study,...

Transfer pricing adjustments, selection of the most appropriate method (MAM), benchmarking approach (aggregation or segregation), factual rendering of services, arm's...

ITAT ruled that the Transfer Pricing Officer (TPO) improperly determined Arm's Length Price (ALP) without following prescribed methods under Rule 10B. The TPO merely...

ITAT adjudicated transfer pricing dispute involving international transactions between an assessee and its Associate Enterprise. The tribunal upheld the transfer pricing...

TP adjustment in Distribution activity, described as ESAS - ALP and the consequential transfer pricing adjustment are contemplated only in respect of the international...

TPA - This is a case in which transfer pricing provisions cannot be applied because the application of ALP adjustment will indeed result in erosion of Indian tax base-...

ITAT adjudicated transfer pricing dispute regarding software development services benchmarking. The Tribunal comprehensively examined functional comparability, rejecting...

HC determined that when addressing Fixed Place PE and DAPE questions, the Tribunal correctly relied on Transfer Pricing Officer's analysis. The assertion that Adobe...

TP Adjustment - determination of Arm's Length Price - intra group services transactions as Cross-charges - Documents submitted by the assessee do not conclusively...

ITAT ruled that the attribution of additional income to the assessee's project office (PE) in India was improper. The Tribunal determined that transactions between the...

TPA - where the variation between the arm’s length price determined u/s 92C and the price at which the international transaction or specified domestic transaction has...

TP adjustment - consideration paid to the associated enterprise pursuant to the merger of the holding company (i.e. subsidiary of associated enterprise) with the...

Quick Updates: