#Section 144C
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543 articlesIncome Tax
Income Tax
ITAT Allows BAPA Margin for Non-US AE Transactions Due to Identical FAR Profile
Income Tax
Income Tax
ITAT Orders Exclusion of Comparable as DRP Had Already Held It Functionally Different
Income Tax
Income Tax
Advertisement Expenses Cannot Trigger TP Adjustment Without AE Arrangement
Income Tax
Income Tax
Section 69C Addition Deleted as Customs Assessable Value Is Not Proof of Unexplained Expenditure
Income Tax
Income Tax
ITAT Quashes Assessment as DRP Order Upload Date Determined Limitation Period
Income Tax
Income Tax
Channel owners cannot be taken as comparables for distributors for transfer pricing purpose
Income Tax
Income Tax
Pass-Through Costs Excluded From Transfer Pricing PLI as No Value Addition Was Performed: ITAT Mumbai
Income Tax
Income Tax
TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi
Income Tax
Income Tax
Bombay HC Quashes TP Assessment for Missing 30-Day DRP Deadline
Income Tax
Income Tax
Final Tax Order Set Aside Due to Failure to Issue Draft Assessment in International Transaction Case
Income Tax
Income Tax
APA with CBDT Binding; TPO Must Align ALP with APA Terms, Not Override: ITAT Kolkata
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
TP Adjustment Restricted to AE Transactions Upheld – ITAT Bangalore Dismisses Revenue Appeal
Income Tax
Income Tax
