TP Adjustments on Aggregated Royalty, Intra-Group Services, and Receivables Deleted while Working Capital Adjustment Remanded
TP Adjustments on Aggregated Royalty, Intra-Group Services, and Receivables Deleted while Working Capital Adjustment Remanded Issue Whether transfer pricing adjustments concerning operating cost items, turnover filters, comparable selections across segments, notional interest on delayed receivables, aggregated royalty payments, intra-group service charges, working capital adjustments, and non-TDS disallowances under section 40(a)(ia) are legally sustainable for AY… Read More »