The Resource ACIT v MSS India Pvt Ltd : ITA No 393/PN/07

ACIT v MSS India Pvt Ltd : ITA No 393/PN/07

Label
ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
Title
ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
Contributor
Subject
Language
eng
Summary
Judgment by the Income Tax Appellate Tribunal, Pune A Bench, dated 19 May 2009. According to the decision transfer pricing adjustments may be made even if there is no intentional transfer of profits abroad. However, if the revenue authorities seek to adjust a taxpayer's arm's length pricing, they must demonstrate that the methodology employed by the taxpayer is not appropriate, using the criteria set out in s 10C(1) of the Income Tax Rules 1962
Citation source
In: International tax law reports. - London. - Vol. 11 (2009),
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • cost plus method
  • TNMM
  • transfer pricing adjustment
Label
ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
Instantiates
Publication
Label
ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
Publication

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