The Resource High Court finds TNMM more appropriate than CUP transfer pricing method

High Court finds TNMM more appropriate than CUP transfer pricing method

Label
High Court finds TNMM more appropriate than CUP transfer pricing method
Title
High Court finds TNMM more appropriate than CUP transfer pricing method
Creator
Subject
Language
eng
Summary
This case note reviews the Bombay High Court's finding in Principal Commissioner of Income Tax v. Amphenol Interconnect Private Ltd that the transactional net margin method (TNMM) was a more appropriate method than the comparable uncontrolled price (CUP) method to determine the arm's length price of goods traded, and commission payments made, between associated parties, due to differences in the volume of goods sold, geographical markets, timing and other functional factors
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 3 ; 2 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • TNMM
  • arm's length principle
Label
High Court finds TNMM more appropriate than CUP transfer pricing method
Instantiates
Publication
Label
High Court finds TNMM more appropriate than CUP transfer pricing method
Publication

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