#ALP
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72 articlesIncome Tax
Income Tax
TPO Reference Mandatory for Arm’s Length Price Determination: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Restricts Corporate Guarantee ALP to 0.5%
Income Tax
Income Tax
AO Cannot Determine ALP Without TPO Reference, ITAT Delhi Restores Assessment
Income Tax
Income Tax
ITAT Bangalore: Turnover & RPT Filters Applied, Functionally Dissimilar Comparables Excluded
Income Tax
Income Tax
Transfer Pricing ALP Adjustment Remanded for Fresh FAR Analysis of Comparables: ITAT Delhi
Income Tax
Income Tax
No Further Profit Attribution Once Indian AE Is Remunerated at Arm’s Length: Mumbai ITAT
Income Tax
Income Tax
ITAT Partly Allows TP Appeal, Revises Comparable Selection for ALP Determination
Income Tax
Income Tax
Penalties for not Maintaining Documents for Specified Domestic Transactions
Income Tax
Income Tax
Digital Companies Earn From India Without Fair Tax Liability
Income Tax
Income Tax
ITAT Deletes TP Addition as Nokia Shutdown Led to Distress Sale of Finished Goods
Income Tax
Income Tax
Income Tax Form 46: Option for Arm’s Length Price Determination – Section 166(9)
Income Tax
Income Tax
Income Tax ALP Tolerance Range for AY 2025-26 Notified
Income Tax
Income Tax
SC Upholds ITAT Remand in Transfer Pricing Dispute on Intra-Group Services
Finance
Finance
