TP Adjustment - comparable selection - where a concern is ...

Company with Low Employee Cost to Sales Ratio Not Comparable in ITES Transfer Pricing Adjustments.

July 1, 2019

Case Laws Income Tax AT

TP Adjustment - comparable selection - where a concern is selected was showing low employee cost to sales ratio, then such concern cannot be selected while benchmarking international transactions of assessee in ITES segment, which is an employee oriented segment - exclude from comparable

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TP Adjustment - comparable selection - where a concern is ...

Company with Low Employee Cost to Sales Ratio Not Comparable in ITES Transfer Pricing Adjustments.

July 1, 2019

Case Laws Income Tax AT

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