Concept of Pass-Through Costs and Their Treatment in Transfer Pricing

Type

Journal

Author

Patel, V.T.; Dhoot, S.; Gupta, A. (Anwesha)

Country

India

Published Date

January 25, 2024

Issue

International Transfer Pricing Journal 2024 (Volume 31), No. 2

DOI

https://doi.org/10.59403/1wgbp71

Document

Go to Tax Research Platform

This article evaluates the treatment of pass-through costs in India from a transfer pricing perspective and analyses a recent ruling by the Delhi ITAT in the case of BBC World (India) Pvt. Ltd.

Quicklinks

Sign In

Single Sign On

Concept of Pass-Through Costs and Their Treatment in Transfer Pricing