The Resource India: Arm's length price for sourcing services

India: Arm's length price for sourcing services

Label
India: Arm's length price for sourcing services
Title
India: Arm's length price for sourcing services
Creator
Subject
Language
eng
Summary
This article reports that there is now a precedent for deciding on an arm's length price for sourcing services. In the case of GAP International Sourcing (India) Pvt Ltd the Delhi Bench of the Income Tax Appellate Tribunal adjudged that a cost based remuneration model was most appropiate for low risk procurement service providers, rather than a commission based remuneration. This article examines and explains this case
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
  • Mitra, R.K
  • Tolia, S
  • Chaudhury, I.R
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • services
  • case law
  • remuneration
Label
India: Arm's length price for sourcing services
Instantiates
Publication
Label
India: Arm's length price for sourcing services
Publication

Library Locations

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