#Transfer Pricing
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1,301 articlesIncome Tax

Income Tax
Transfer Pricing: ITAT Delhi Restricts Corporate Guarantee Fee to 0.30%
Income Tax

Income Tax
Wholesale & Retail Markets Cannot Be Treated Alike for TP Benchmarking: ITAT Delhi
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Income Tax
ITAT Allows Depreciation on Goodwill as Amalgamation Created Eligible Commercial Rights
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Income Tax
ITAT Quashes TP Assessment Orders as Consequential Orders Were Passed Beyond Limitation Period
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Income Tax
ITAT Mumbai Excludes MPS Ltd. as Comparable, Deletes ₹18.80 Crore TP Adjustment in ITES Case
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
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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
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Income Tax
ITAT Mumbai Upholds 6.5% Fixed Interest Benchmark on AE Loans Due to Long-Term Non-Payment
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Income Tax
Safe Harbour Rules under New Income Tax Act, 2025 & Rules, 2026- Part III
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Income Tax
ITAT Deletes TP Addition as Nokia Shutdown Led to Distress Sale of Finished Goods
Income Tax

Income Tax
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
Income Tax

Income Tax
