TPA - ALP determination - nature of services received by the ...

Assessee Must Prove Holding Company's Role in Business for Transfer Pricing Adjustment and Arm's Length Price Determination.

January 8, 2019

Case Laws Income Tax AT

TPA - ALP determination - nature of services received by the Assessee - Mere furnishing of details of consignment without evidence of participation of holding company in procuring those business would not be sufficient to discharge the burden that lies with the assessee.

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TPA - ALP determination - nature of services received by the ...

Assessee Must Prove Holding Company's Role in Business for Transfer Pricing Adjustment and Arm's Length Price Determination.

January 8, 2019

Case Laws Income Tax AT

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