Skip to content Skip to footer
0 items - $0.00 0
Bicaps A P S & Associates
0 items - $0.00 0
Bicaps A P S & Associates
Close
bicaps

TRANSFER PRICING – COMPUTATION OF ARM’S LENGTH PRICE

January 25, 2024

Adjustment : Where TPO determined ALP of payment made by assessee towards ‘intra-group services’ at Rs. Nil on ground that assessee failed to demonstrate that it had received services or that it had benefited from such services as claimed, since assessee could not file all documents before TPO due to short period of time allowed and Covid-19 pandemic, additional evidences filed by assessee after TPO proceedings were to be admitted and matter was to be remanded back for fresh adjudication – Limagrain India (P.) Ltd. v. National Faceless Assessment Centre – [2024] 158 taxmann.com 548 (Indore – Trib.)

Cart0
Cart0

Disclaimer

As per the provisions of CA Act, we are not permitted to solicit work and advertise. The user acknowledges the following:
There has been no advertisement, personal communication, solicitation, invitation or inducement of any sort whatsoever from us or any of our members to solicit any work through this website; The user wishes to gain more information about us for his/her own information and use; The information about us is provided to the user only on his/her specific request and any information obtained or materials downloaded from this website is completely at the user’s volition and any transmission, receipt or use of this site would not create any lawyer-client relationship. The information provided under this website is solely available at your request for information purpose only and should not be interpreted as soliciting or advertisement.
We are not liable for any consequence of any action taken by the user relying on material/information provided under this website. In cases where the user has any legal issues, he/she in all cases must seek independent professional advice, as the material contained in this document does not constitute/substitute professional advice that may be required before acting on any matter. Neither this website nor the web pages and the information contained herein constitute a contract, or will form the basis of a contract. While, every care has been taken in preparing the content of this website and web pages to ensure accuracy at the time of publication and creation, however, Bicaps APS & Associates assumes no responsibility for any errors, which despite all precautions may be found herein. All disputes, if any, are subject to the exclusive jurisdiction of courts at New Delhi, India only.

Agree Decline