#Section 144C
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507 articlesIncome Tax
Income Tax
Wholesale & Retail Markets Cannot Be Treated Alike for TP Benchmarking: ITAT Delhi
Income Tax
Income Tax
Pre-Resolution Income Tax Claims Extinguished Under Approved NCLT Plan: ITAT Chennai
Income Tax
Income Tax
Section 14A Disallowance Cannot Automatically Increase MAT Book Profits: ITAT Mumbai
Income Tax
Income Tax
Remote access to customer systems for maintenance not create a PE in India: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
Transfer Pricing Addition Sent Back as DRP Failed to Properly Examine Functional Comparability
Income 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
