The bright-line test can’t be applied to determine the ALP of AMP expenses. Honda Siel Power Products Ltd. v. DCIT, … Read More
ALP OF AMP EXPENSES TO BE DETERMINED AS PER SONY ERRICSON'S CASE IF ASSESSEE WAS A MANUFACTURER AND NOT A… Read More
No TP adjustment for royalty calculated on basis of new exchange control policy as it was less than the earlier… Read More