#Section 144C
Log in to FollowEvery article filed under the “Section 144C” tag — analysis, news and updates.
508 articlesIncome Tax
Income Tax
TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed
Income Tax
Income Tax
Assessment Order Set Aside; Procedural Lapse on DRP Intimation Held Curable
Income Tax
Income Tax
Product-Owning Companies Excluded from TP Analysis: Tribunal Refines Comparable Selection
Income Tax
Income Tax
Reassessment proceedings initiated with approval from wrong authority is invalid: ITAT Delhi
Income Tax
Income Tax
TP on Captive Software Services – Dissimilar Giants Excluded, Adjustment Removed
Income Tax
Income Tax
Intra-Group Services Allowed as Genuine – ALP Review Sent Back to TPO
Income Tax
Income Tax
AMP Intensity & BLT Methods Rejected Again; ITAT Deletes Entire AMP Adjustment – Issues Remanded
Income Tax
Income Tax
Income Tax Order Passed After 10 Years is Time-Barred: Telangana HC
Income Tax
Income Tax
Transfer Pricing: Large Turnover Companies Not Comparable to Captive Units: ITAT Bangalore
Income Tax
Income Tax
ITAT Delhi Deletes ₹68 Cr TP Adjustments: Projections Cannot Be Replaced with Actuals
Income Tax
Income Tax
Singapore entity not conduit, satisfies PPT test; Grants LTCG exemption: ITAT Mumbai
Income Tax
Income Tax
Reopening Beyond Four Years Without Alleging Assessee’s Failure Is Void
Income Tax
Income Tax
No Double Tax on Beneficiary When Trust Has Paid Tax: ITAT Mumbai
Income Tax
Income Tax
