From the lightbulb to the airplane, to medical breakthroughs and the internet age, the past 250 years have been defined by ...

ITAT Delhi held that documentary evidence established receipt of intra-group administrative support services and that the 5% markup was at arm's length. The transfer pricing adjustment was accordingly ...

Transfer pricing principles dictate that a captive, risk-mitigated service provider could not be benchmarked against full-fledged, risk-bearing entrepreneurs, companies owning substantial intellectual ...