Rejection of Unaudited AE/Non-AE Segmental Data and Entity-Level TP Adjustments Are Unjustified
Rejection of Unaudited AE/Non-AE Segmental Data and Entity-Level TP Adjustments Are Unjustified Issue Whether the TPO can reject segmental results (AE vs. non-AE) merely because they are unaudited, apply entity-level margins, and compute Transfer Pricing (TP) adjustments on non-AE/domestic transactions. Whether an upper turnover filter of ₹200 crores should be applied while selecting comparables for… Read More »