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Non-recovery of royalty couldn't be a factor to determine its ALP by TPO

February 24, 2017[2017] 78 taxmann.com 232 (Mumbai - Trib.)
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IT/ILT : In case of assessee-company rendering software development services to its AE, a company in whose case extraordinary event of amalgamation took place during relevant year, a company developing its own software products, a company providing consultancy services to logistic and supply claim management market and a company earning income from sale of software licences, could not be accepted as comparable while determining ALP

IT/ILT : In transfer pricing proceeding, merely because royalty payments made to AE were relating to product sold by assessee to its clients for which payment could not be recovered, could not be a consideration before TPO for determining arm's length price of said payments

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