TPO Must Assess Internal Comparables First in Transfer Pricing; External TNMM Used Only If Necessary.

TPO Must Assess Internal Comparables First in Transfer Pricing; External TNMM Used Only If Necessary. https://www.taxtmi.com/highlights?id=14351 Transfer pricing Adjustments - ALP - Once internal comparable was available, along with the segmental details, TPO was required to examine the same and carry out the comparability analysis. It is only when internal TNMM fails, the TPO can go into search for external TNMM because external comparable require lot of functionality test and adjustments - AT en-us Sat, 07 Sep 2013 11:35:39 +0530 Sat, 07 Sep 2013 11:35:39 +0530 TaxTMI RSS Generator TPO Must Assess Internal Comparables First in Transfer Pricing; External TNMM Used Only If Necessary. https://www.taxtmi.com/highlights?id=14351 Transfer pricing Adjustments - ALP - Once internal comparable was available, along with the segmental details, TPO was required to examine the same and carry out the comparability analysis. It is only when internal TNMM fails, the TPO can go into search for external TNMM because external comparable require lot of functionality test and adjustments - AT Highlights Income Tax Sat, 07 Sep 2013 11:35:39 +0530 https://www.taxtmi.com/highlights?id=14351