https://www.taxtmi.com/caselaws?id=251250 Transfer pricing adjustments for software development and marketing support services were remanded for fresh arm's length pricing because the earlier tribunal direction required first testing the CUP method, with TNMM only if CUP was inapplicable, and complete AE transaction details had to be furnished for a proper comparability analysis. UPS and computer peripherals were treated as part of the computer system for depreciation purposes, so the higher 60% depreciation claim was allowed. Management fee paid to the foreign associated enterprise was not disallowed under section 40(a)(i) because the treaty, being more beneficial, applied; the services did not make available technical knowledge and were not attributable to an Indian PE, so no TDS obligation arose. en-us Fri, 29 Aug 2014 00:00:00 +0530 Tue, 09 Sep 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251250 Transfer pricing adjustments for software development and marketing support services were remanded for fresh arm's length pricing because the earlier tribunal direction required first testing the CUP method, with TNMM only if CUP was inapplicable, and complete AE transaction details had to be furnished for a proper comparability analysis. UPS and computer peripherals were treated as part of the computer system for depreciation purposes, so the higher 60% depreciation claim was allowed. Management fee paid to the foreign associated enterprise was not disallowed under section 40(a)(i) because the treaty, being more beneficial, applied; the services did not make available technical knowledge and were not attributable to an Indian PE, so no TDS obligation arose. Case-Laws Income Tax Fri, 29 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251250