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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

TP Adjustment - adjustment on account of AMP - we cannot infer ...


No Evidence Found of International Transactions for AMP Expenses Beyond AE Reimbursement Under MDF Agreement.

December 16, 2020

Case Laws     Income Tax     AT

TP Adjustment - adjustment on account of AMP - we cannot infer the existence of international transactions qua AMP expenses between taxpayer and AE beyond the reimbursement already made by the AE under MDF Agreement. - AT

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