https://www.taxtmi.com/highlights?id=35033 TPA - ALP adjustment in respect of royalty payment made - In the absence of justification, clubbing other transactions is not possible. The onus always lies on the assessee-company to establish the justification for clubbing and aggregation of the transaction of payment of royalty with other transactions.- AT en-us Tue, 30 May 2017 06:02:41 +0530 Tue, 30 May 2017 06:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35033 TPA - ALP adjustment in respect of royalty payment made - In the absence of justification, clubbing other transactions is not possible. The onus always lies on the assessee-company to establish the justification for clubbing and aggregation of the transaction of payment of royalty with other transactions.- AT Highlights Income Tax Tue, 30 May 2017 06:02:41 +0530 https://www.taxtmi.com/highlights?id=35033