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“Umbrella” of combined entity level TNMM can’t be used to benchmark separate transactions on combined basis
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International Tax
“Umbrella” of combined entity level TNMM can’t be used to benchmark separate transactions on combined basis
Posted on
on
January 28, 2015
Tenet Tax Daily January 27 2015
By
tenettax-team
International Tax
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ITAT invokes MFN clause to import make available clause from India-Portugese DTAA into the India-Sweden DTAA
Mere mentioning of country’s name and detail of expenses does not indicate purpose of foreign travel; disallowable
