32 results for “transfer pricing”+ Section 36(1)(va)clear
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In the result, the appeal filed by the assessee stands partly allowed
transfer pricing exercise would therefore fail. Therefore in keeping with the OECD guidelines, endeavor should be made to bring in comparable companies for the purpose of broad comparison. Therefore the working capital adjustment as claimed by the Assessee should be allowed. We hold and direct accordingly.” 16. Respectfully following the aforesaid decision, we hold that the working capital adjustment