https://www.taxtmi.com/caselaws?id=384454 The Tribunal upheld the Ld. CIT(A)'s decision, dismissing the appeals challenging Transfer Pricing adjustments for royalty payments. The dispute centered on the application of the Comparable Uncontrolled Price (CUP) method and linking profitability to royalty payments. The Tribunal emphasized considering actual services and benefits from royalty payments in determining arm's length prices for international transactions. en-us Thu, 25 Jul 2019 00:00:00 +0530 Wed, 14 Aug 2019 07:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384454 The Tribunal upheld the Ld. CIT(A)'s decision, dismissing the appeals challenging Transfer Pricing adjustments for royalty payments. The dispute centered on the application of the Comparable Uncontrolled Price (CUP) method and linking profitability to royalty payments. The Tribunal emphasized considering actual services and benefits from royalty payments in determining arm's length prices for international transactions. Case-Laws Income Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384454