Monday, August 26, 2019

AO to restrict ALP adjustments to transactions with AE only if transactions details were provided by assessee

TRANSFER PRICING: Where details of international transactions entered into by assessee with its AEs were specifically made available, Tribunal was justified in directing Assessing Officer to restrict determination of ALP to transactions with AE only rather than on entire turnover of company

from www.taxmann.com Latest Case Laws https://ift.tt/2NvWIF3
-
Labels:

No comments:

Post a Comment

Subscribe to: Post Comments (Atom)

AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...