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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

TP Adjustment - MAM selection - brokerage service income - CUP ...

Income Tax

December 13, 2022

TP Adjustment - MAM selection - brokerage service income - CUP v/s TNMM - the transactional net margin method is the most appropriate method for determination of the arm’s-length price of the brokerage service income earned by the assessee. - AT

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  2. TP Adjustment - adjustment of brokerage income - assessee also filed submission before the TPO providing detailed explanation with regard to the differences in services...

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  8. Transfer pricing adjustment deleted - the comparables adopted by the assessee are uncontrolled parties and can be considered for the purpose of determining the Arms'...

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