Transfer Pricing Rulings
Kolkata ITAT upholds capacity under-utilization adjustment to comparable in first full year of commercial operations Kyocera CTC Precision Tools Pvt Ltd (“Kyocera CTC”) is a joint venture between Kyocera Asia PacificPte. Ltd., Singapore (“KAPPL”) and CTC India Pvt. Ltd. (“CTC”). Kyocera CTC is engaged in the business of manufacturing cutting tool to cater to the […]