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Delhi ITAT rejects bright line test to determine ALP of AMP exp; directs TPO to follow ratio of Sony Ericsson’s case

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  • Delhi ITAT rejects bright line test to determine ALP of AMP exp; directs TPO to follow ratio of Sony Ericsson’s case
Posted onon January 12, 2016

Tenet Tax Daily December 23 2015

By tenettax-team
Corporate Tax, International Tax

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AO can’t impose penalty under sec.271(1)(c) once penalty proceedings are initiated under sec. 271AAA
Payment made by hospital to doctors would not attract sec. 192 in absence of employer-employee relationship

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