Taxpayer's Net Profit Margin and Arm's Length Price Difference Under 5%, No Income Adjustment Required.

Taxpayer's Net Profit Margin and Arm's Length Price Difference Under 5%, No Income Adjustment Required. https://www.taxtmi.com/highlights?id=12881 Arm's length price for royalty - since the difference between the NPM declared by him and the ALP determined by the TPO is less than 5%, no addition is called for. - AT en-us Sat, 01 Jun 2013 06:23:18 +0530 Sat, 01 Jun 2013 06:23:18 +0530 TaxTMI RSS Generator Taxpayer's Net Profit Margin and Arm's Length Price Difference Under 5%, No Income Adjustment Required. https://www.taxtmi.com/highlights?id=12881 Arm's length price for royalty - since the difference between the NPM declared by him and the ALP determined by the TPO is less than 5%, no addition is called for. - AT Highlights Income Tax Sat, 01 Jun 2013 06:23:18 +0530 https://www.taxtmi.com/highlights?id=12881