corporate and professional updates 6th April 2018
corporate and professional updates 6th April 2018 Direct Tax: ITAT directs application of TNMM over TPO/DRP’s CUP-method for benchmarking assessee’s payment of technical know-how fee to AE for AYs 2012-13 & 2013-14; Follows co-ordinate bench ruling in assessee’s own case in the preceding year wherein TNMM was accepted as MAM. An ITAT opines that “we …