received INR 28,00,00,000/- from BCCI. Adopting the
profit split method prescribed under the Indian Transfer Pricing
Regulations, it had attributed revenue
received INR 28,00,00,000/- from BCCI. Adopting the
profit split method prescribed under the Indian Transfer Pricing
Regulations, it had attributed revenue
received INR 28,00,00,000/- from BCCI. Adopting the
profit split method prescribed under the Indian Transfer Pricing
Regulations, it had attributed revenue
received INR 28,00,00,000/- from BCCI. Adopting the
profit split method prescribed under the Indian Transfer Pricing
Regulations, it had attributed revenue
received INR 28,00,00,000/- from BCCI. Adopting the
profit split method prescribed under the Indian Transfer Pricing
Regulations, it had attributed revenue
The Principal Commissioner Of Income ... vs Gulbrandsen Chemicals Pvt. Ltd. on 3 February, 2020
Author
Pr Commissioner Of vs M/S Softbrands India on 25 June, 2018
Bench: Vineet Kothari
prescribe, namely :--
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method ... Page 18 of 34
Signing Date:21.01.2025
16:58:28
(d) profit split method, which may be applicable mainly in
international transactions or specified domestic
resident company as decided through the use
of the Profit Split Method. As discussed above, the disposal test is
satisfied in the instant case
method used for determination of the ALP was the TNMM.
24. Section 92C (1) of the Act contains provisions in relation to various
methods ... envisages five methods, namely (a)
comparable uncontrolled price method, (b) resale price method, (c) cost plus
method, (d) profit split method, (e) transactional net margin
