Transfer Pricing – Reimbursement of incentive paid to employees through Indian co.

M/s. Aricent Technologies (Holding) Limited Vs. DCIT (ITAT), Dated: 21^st Jan 2011

Transfer Pricing: Reimbursement of incentive paid to employees through Indian co.

Extract

The TPO in his order held that the payment of incentive to employees is towards technical services rendered by the assessee to the AE and that the AE has entered into such transaction to avoid paying a mark

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