https://www.taxtmi.com/highlights?id=73951 TP Adjustment - Adjustment for royalty income - maintaining of a brand - risky intangible - Since the assessee has offered royalty income higher than the ALP computed by applying WACC of 11.30% of the brand value, no further upward adjustment is called for. - AT en-us Thu, 04 Jan 2024 09:10:38 +0530 Thu, 04 Jan 2024 09:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73951 TP Adjustment - Adjustment for royalty income - maintaining of a brand - risky intangible - Since the assessee has offered royalty income higher than the ALP computed by applying WACC of 11.30% of the brand value, no further upward adjustment is called for. - AT Highlights Income Tax Thu, 04 Jan 2024 09:10:38 +0530 https://www.taxtmi.com/highlights?id=73951