Tax Authority Rejects Assessee's Claim of Risk-Free Advisory Service in Transfer Pricing; Highlights Need for Accurate Business Representation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Comparison - Arm’s length price – Comparability of price with the chosen company - assessee's contention that assessee is in merely functional advisory consultancy service without any risk cannot be accepted - AT....