Question And Answer
Subject: Transfer pricing
Category: 
Querist: Be
Answered by:
Tags:
Date: March 19, 2023
Query asked by Be

when indian co buys services  from AE abroad 

there are no other transactions to compare

AE has not sold services  to 3rd party except indian counterpart

 

which method will justify ALP ?

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Merely because CUP is not available doesn’t mean the transaction cannot be benchmarked. There are other methods such as TNMM which can be adopted by the Indian Company.



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