https://www.taxtmi.com/article/detailed?id=16550 Reimbursement of travel, salary and other actual expenses from an associated enterprise is treated as a pass-through recovery and not as a business receipt in itself. The article notes that transfer pricing adjustment should not ordinarily be made on mere reimbursement of expenditure received from an associated enterprise, though the absence of any margin may still invite challenge on arm's length valuation. Even a free service may be an international transaction requiring benchmarking, and corporate guarantee arrangements are also discussed as transactions subject to transfer pricing analysis. en-us Tue, 02 Jun 2026 08:47:41 +0530 Tue, 02 Jun 2026 08:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16550 Reimbursement of travel, salary and other actual expenses from an associated enterprise is treated as a pass-through recovery and not as a business receipt in itself. The article notes that transfer pricing adjustment should not ordinarily be made on mere reimbursement of expenditure received from an associated enterprise, though the absence of any margin may still invite challenge on arm's length valuation. Even a free service may be an international transaction requiring benchmarking, and corporate guarantee arrangements are also discussed as transactions subject to transfer pricing analysis. Articles Income Tax Tue, 02 Jun 2026 08:47:41 +0530 https://www.taxtmi.com/article/detailed?id=16550