#TNMM
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7 articlesIncome Tax
Income Tax
Understanding TNMM In A Simple Way
Income Tax
Income Tax
Transfer Pricing- ITAT Delhi held that for TNMM, interest on surplus and abnormal costs to be excluded
Income Tax
Income Tax
Pass- through costs that are incurred for non value- added purposes should not form part of the cost base while determin
Income Tax
Income Tax
Pass-through costs (paid to third party vendors) not to be included in cost base for determining net profit margin
Income Tax
Income Tax
No Penalty for bonafide difference of opinion in selection of transfer pricing method
Income Tax
Income Tax
ITAT Delhi rejects Assessing Officer’s approach of cherry picking the comparables and proposing an arbitrary Transfer Pricing adjustment
Income Tax
Income Tax
