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Transfer Pricing »
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I-T tribunal sends back Microsoft transfer pricing case to tax officer
October, 29th 2018

An income tax (I-T) tribunal has asked the assessing officer to again do the calculation for transfer pricing adjustments to the taxable income of Microsoft India (R&D) Ltd, which renders software development services to group companies.

The ruling will have a repercussion on entities set up by pharmaceutical and information technology (IT) companies in India for taking advantage of the large pool of skilled personnel in the country, experts say. Explaining the case, Gopal Bohra, partner at N A Shah Associates, said the assessing officer had made an addition of over Rs 2 billion in the

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