TP Adjustment - Rate of interest for the purpose of calculating ...

Income Tax

January 23, 2020

TP Adjustment - Rate of interest for the purpose of calculating working capital adjustment - AO/TPO, while giving effect to the directions of the DRP, were bereft of any power to change any aspect of the draft order save and except the direction of the DRP including the rate of interest to 14.61%.

View Source

← Previous Next →

TP Adjustment - Rate of interest for the purpose of calculating ...

Income Tax

January 23, 2020

You may also like:

Transfer pricing adjustment - selection of comparable - AO/TPO is directed to work out the ALP of the assessee with direction - AT

Transfer pricing adjustment – export to associated enterprises of spares and components required for the purpose of servicing of vehicles sold by assessee - the...

TP Adjustment - working capital adjustment - No document whereby the assessee has made any request before the learned transfer pricing officer or before the learned...

Adding back transfer pricing adjustment to income assessed u/s 115JB (MAT) - AO erred in adding back the transfer pricing adjustment of the book profits u/s 115JB - AT

TP Adjustment - Working capital adjustment - there is no need for making any negative working capital adjustment, when assessee does not carry on with any working...

TP Adjustment - No adjustment towards working capital has been allowed to the assessee - One has to see that reasonable adjustment is being made so as to bring both...

Transfer Pricing Adjustment - Transfer Pricing Regulations do not contemplate taking into account future data for the purpose of bench marking - AT

Transfer Pricing - adjustment to ALP - addition - consideration of transactions both with AEs and Non-AEs for the purpose of recommending adjustment - AT

Transfer pricing adjustment - There is no reason why the OECD guidelines should not be taken as a valid input in the present case in judging the action of the TPO - AT

Transfer pricing adjustment - The CIT(A) held that the denial of working capital adjustment by the TPO was not correct and that though the computation of the working...

Quick Updates: