| COURT: | ITAT Bangalore |
| CORAM: | Abraham P. George (AM), P. Madhavi Devi (JM) |
| SECTION(S): | 92CA(3) |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | aggregation, Arms length price, Transfer Pricing |
| COUNSEL: | K. R. Vasudevan |
| DATE: | November 21, 2014 (Date of pronouncement) |
| DATE: | December 3, 2014 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Transfer Pricing: Law on aggregation of several international transactions to determine the Arms' Length Price explained | |
1) Whether the payment of royalty is interlinked and interconnected with the other international transactions of the assessee with its AE’s? 2) Where different international transactions with the AE are interconnected and interlinked, whether the aggregation of the transactions is …
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