https://www.taxtmi.com/caselaws?id=470715 Transfer-pricing and depreciation issues concerning acquired intangibles, non-compete payments, associated-enterprise status, operating margins and interest on ICCDs are addressed. The notes describe TNMM as preferable to CUP where no valid comparable uncontrolled transaction exists and transaction characteristics differ. They also address dominant influence amounting to de facto control for deemed associated-enterprise status, exclusion of abnormal goodwill amortisation from operating expenditure, continued inclusion of ordinary depreciation, recomputation of written-down value for intangible assets, and fresh verification of interest benchmarking on ICCDs. en-us Mon, 22 Jul 2024 00:00:00 +0530 Wed, 05 Aug 2026 16:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470715 Transfer-pricing and depreciation issues concerning acquired intangibles, non-compete payments, associated-enterprise status, operating margins and interest on ICCDs are addressed. The notes describe TNMM as preferable to CUP where no valid comparable uncontrolled transaction exists and transaction characteristics differ. They also address dominant influence amounting to de facto control for deemed associated-enterprise status, exclusion of abnormal goodwill amortisation from operating expenditure, continued inclusion of ordinary depreciation, recomputation of written-down value for intangible assets, and fresh verification of interest benchmarking on ICCDs. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470715