https://www.taxtmi.com/article/detailed?id=15490 The two streams of payments-"infrastructure services fees" and "reimbursement of expenses"-constitute separate international transactions that must be verified and benchmarked independently; allocation methodology, supporting third party documentation, and reasonableness of cost allocation must be examined even if the aggregate service price has been accepted as at arm's length. en-us Wed, 26 Nov 2025 08:43:54 +0530 Wed, 26 Nov 2025 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15490 The two streams of payments-"infrastructure services fees" and "reimbursement of expenses"-constitute separate international transactions that must be verified and benchmarked independently; allocation methodology, supporting third party documentation, and reasonableness of cost allocation must be examined even if the aggregate service price has been accepted as at arm's length. Articles Income Tax Wed, 26 Nov 2025 08:43:54 +0530 https://www.taxtmi.com/article/detailed?id=15490