#Section 144C
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543 articlesIncome Tax

Income Tax
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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ITAT Delhi Excludes Two TP Comparables, Deletes AE Receivables Adjustment
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ITAT Mumbai Rejects CUP Method, Deletes Transfer Pricing Adjustment on AE Exports
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ITAT Dismisses Revenue Appeals on TP, Sales Tax Deferral & Section 14A Issues
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ITAT Mumbai Quashes Reassessment for Invalid Section 151 Sanction Under Section 148
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ITAT Delhi Remands FTS Taxability of Software & SaaS Receipts for Fresh Examination
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