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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

TP Adjustment - benchmarking of transaction - the margin shown ...


Transfer Pricing Adjustment Deleted as Assessee's Margin of 15.35% Exceeds Comparable Companies' 14.60% Margin.

December 16, 2022

Case Laws     Income Tax     AT

TP Adjustment - benchmarking of transaction - the margin shown by the assessee of gross profit is 15.35% compared to the comparable companies of 14.60% we direct the learned transfer pricing officer/AO to delete the consequent adjustment - AT

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