#Section 144C
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506 articlesIncome Tax

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AMP Expenditure Not an International Transaction Under Transfer Pricing: ITAT Delhi
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Gujarat HC Quashes Section 143(3) Assessment for Granting Only Three Days to Reply
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Excludes High-Turnover Comparables in Software Development TP Case: ITAT Bangalore
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Bombay HC Quashes Assessment for Failure to Issue Section 144C Draft Order
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No PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi
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ITAT Delhi Deletes ALP Adjustment on Imported Capital Goods, Removes Mark-Up on Cost-to-Cost Reimbursements
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Assessment Ignoring DRP Directions on Transfer Pricing Adjustment Quashed: ITAT Delhi
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Bombay HC Quashes Final Assessment for Failure to Issue Draft Order Under Section 144C
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ITAT Pune Excludes Comparables Affected by Mergers and Functional Differences
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Delhi HC Admits Appeal on Limitation for Final Assessment Under Section 144C
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ITAT Delhi Quashes Reassessment, Deletes ₹3.08 Crore TP Adjustment on Subsidy
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ITAT Delhi: Comparable Cannot Be Rejected When Functions Remain Unchanged
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ITAT Delhi: Interest on AE Receivables Chargeable Only Beyond 150 Days
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