https://www.taxtmi.com/highlights?id=74352 TP Adjustment - MAM - Considering brokerage rate of all Non-AEs for the comparability purposes - Arm's Length Price (ALP) of broking commissions - The Tribunal directed the Transfer Pricing Officer (TPO) to consider both overseas and domestic clients while applying the Comparable Uncontrolled Price (CUP) method. Adjustment of 40% was allowed on marketing and research costs. - AT en-us Wed, 24 Jan 2024 07:56:35 +0530 Wed, 24 Jan 2024 07:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74352 TP Adjustment - MAM - Considering brokerage rate of all Non-AEs for the comparability purposes - Arm's Length Price (ALP) of broking commissions - The Tribunal directed the Transfer Pricing Officer (TPO) to consider both overseas and domestic clients while applying the Comparable Uncontrolled Price (CUP) method. Adjustment of 40% was allowed on marketing and research costs. - AT Highlights Income Tax Wed, 24 Jan 2024 07:56:35 +0530 https://www.taxtmi.com/highlights?id=74352