Document Fragment View
Fragment Information
Showing contexts for: CPA in Principal Commissioner Of Income Tax, ... vs Cpa Global Services Private Limited on 3 May, 2017Matching Fragments
3. The Assessee is a wholly-owned subsidiary of CPA Mauritius Ltd. which in turn is a subsidiary of CPA Jersey. It offers a comprehensive range of legal support services to its Associated Enterprises („AEs‟) as well as to independent third party customers. During the AY in consideration, the Assessee earned a margin of 36.08% on cost.
4. The Assessee had undertaken the following international transactions during the AY in consideration:
(a) Provision of IT enabled services - TNMM was applied and the value of transaction was Rs.