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Delhi ITAT uses ‘Berry Ratio’ to determine ALP for Sogo Sasha entity by following case of ‘Mitsubishi’

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  • Delhi ITAT uses ‘Berry Ratio’ to determine ALP for Sogo Sasha entity by following case of ‘Mitsubishi’
Posted onon October 7, 2015

Tenet Tax Daily October 06 2015

By tenettax-team
Corporate Tax, International Tax

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High Court gets flak from Apex Court for deciding appeal without framing substantial question of law
No disallowance of interest if borrowed sum was given to affiliate without any interest for commercial expediency

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