The Resource High Court finds exports to foreign associate not comparable with goods sold in domestic market

High Court finds exports to foreign associate not comparable with goods sold in domestic market

Label
High Court finds exports to foreign associate not comparable with goods sold in domestic market
Title
High Court finds exports to foreign associate not comparable with goods sold in domestic market
Creator
Subject
Language
eng
Summary
This case note reviews the High Court decision in Principal Commissioner of Income-tax-5, Pune v. Keihin Fie (P.) Ltd, which held that margins derived on the export of components and parts to an associated enterprise of the taxpayer were not comparable with the margins derived from sales of goods made in the domestic market because the parts and finished goods were not comparable and the classes of customers to which they were sold were different
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 4 ; 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
Label
High Court finds exports to foreign associate not comparable with goods sold in domestic market
Instantiates
Publication
Label
High Court finds exports to foreign associate not comparable with goods sold in domestic market
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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