Cost Allocation and Transfer Pricing – ITAT Bangalore Ruling

Advocate Amardeep Soni & Advocate Harsha Soni

Gemplus India Pvt. Ltd. Vs ACIT (ITAT Bangalore)

A Case Study of ITAT BANGALORE BENCH ‘A’ Gemplus India (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-11(4), Bangalore [2010] 3 taxmann.com 755 (Bangalore – Trib.)

Abstract:

The practice of cost allocation and transfer pricing is integral to multinational corporations (MNCs) to ensure compliance with tax laws while maintaining operational efficiency. This research p

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