Taxpayer Challenges TPO's Separate Treatment of Maintenance Services in Transfer Pricing for Software Licenses u/s 92C. https://www.taxtmi.com/highlights?id=53545 TP Adjustment - payment made to its AE towards Maintenance services relating to software licenses - There is merit in the contentions of the assessee that the distribution of software licenses and their maintenance are inter-linked. - TPO was not justified in viewing maintenance services as separate from the distribution activity. en-us Sat, 30 May 2020 13:31:39 +0530 Sat, 30 May 2020 13:31:39 +0530 TaxTMI RSS Generator Taxpayer Challenges TPO's Separate Treatment of Maintenance Services in Transfer Pricing for Software Licenses u/s 92C. https://www.taxtmi.com/highlights?id=53545 TP Adjustment - payment made to its AE towards Maintenance services relating to software licenses - There is merit in the contentions of the assessee that the distribution of software licenses and their maintenance are inter-linked. - TPO was not justified in viewing maintenance services as separate from the distribution activity. Highlights Income Tax Sat, 30 May 2020 13:31:39 +0530 https://www.taxtmi.com/highlights?id=53545