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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

TP Adjustment - the finding returned by the Tribunal that the ...


Tribunal Finds No Marketing Support Services Offered by Assessee to Associated Enterprise; No Commission Received.

June 13, 2020

Case Laws     Income Tax     HC

TP Adjustment - the finding returned by the Tribunal that the assessee did not provide any marketing support services to the AE and did not receive any commission from the AE for providing such marketing support services is a finding of fact based on appreciation of evidence and materials on record. Such a finding of fact cannot be said to be vitiated by any material irregularity or perversity

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