S. 92C : Import rates –Formula from arm’s length speed – (Equivalent, Useful resemblance – Product sales service qualities) – performing exhibitions and occurrences and most of cash out of events and you may situations, will likely be excluded of equivalent checklist to sale customer care merchant
Brand new Assessee Providers made income service features to their AE, a buddies was also working in conducting conventions and you will occurrences and you can the majority of earnings originated in events and incidents, it needs to be omitted of variety of equivalent.
S. ninety-five C: Import prices –Computation away from arm’s duration speed – bona-fide costs is sustained if you are availing qualities – applying of work with take to is not warranted
When you look at the season at issue, new Assessee got registered with the an exchange having payment out of provider fees to an associated home-based company. The newest TPO rejected the Glass method and you may alternative benchmarking study significantly less than TNMM submitted because of the Assessee. Lees verder