#Section 144C
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506 articlesIncome Tax
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Assessment Order Valid Despite Initial Absence of DIN if Subsequently Communicated: Karnataka HC
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State DISCOM Tariff, Not IEX Rates, to Benchmark Captive Power Transfers Under Section 80-IA: ITAT Delhi
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Section 40(a)(i) Disallowance Deleted Applying DTAA Non-Discrimination Clause: ITAT Delhi
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Section 37(1) Business Expenditure Allowed Following Consistent Earlier ITAT Rulings: ITAT Pune
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Foreign Exchange Gain Is Operating Income Under TNMM: ITAT Delhi
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Income Tax
Management Support Fees Not FTS Without ‘Make Available’ Under Article 12(4): ITAT Mumbai
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Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai
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Amalgamation Goodwill Eligible for Depreciation; Notional Interest on AE Receivables Deleted: ITAT Delhi
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Captive Service Provider Entitled to Risk Adjustment; Nil ALP for Proven Intra-Group Services Rejected: ITAT Delhi
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ITAT Delhi Excludes TPO Comparables for Functional Dissimilarity
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ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
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Section 68 Addition Deleted as Assessee Proved Identity, Creditworthiness & Genuineness
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ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C(13) Time Limit
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