#Transfer Pricing
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1,377 articlesIncome Tax
Income Tax
Transfer Pricing Addition Deleted Because ALP Was Fixed at Nil Without Prescribed Method
Income Tax
Income Tax
ITAT Deletes Transfer Pricing Adjustment as TPO Used Ad Hoc Method Instead of Section 92C
Income Tax
Income Tax
No Further Profit Attribution Once Indian AE Is Remunerated at Arm’s Length: Mumbai ITAT
Income Tax
Income Tax
TPO Cannot Value Management Fees at Nil Without Rejecting Evidence of Services Rendered
Income Tax
Income Tax
ITAT Deletes TP Adjustment as TNMM Was Consistently Accepted in Earlier Years
Income Tax
Income Tax
Section 161: Foundation of Transfer Pricing Regime under Income Tax Act, 2025
Income Tax
Income Tax
ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C(13) Time Limit
Income Tax
Income Tax
ITAT Quashes ₹85 Crore TP Adjustment as TPO Order Lacked Digital Signature
Income Tax
Income Tax
AMP Expenditure Allowed as No Reimbursement Was Proved: ITAT Delhi
Income Tax
Income Tax
ITAT v Adopts CBDT-Approved APA Rate for Royalty and FTS ALP
Income Tax
Income Tax
ITAT Remands TP Adjustment as AE Transaction ALP Was Computed Using Incorrect Entity-Level Method
Income Tax
Income Tax
ITAT Delhi Set Aside Transfer Pricing Addition as Selected Comparables Were Functionally Different
Income Tax
Income Tax
ITAT Deletes Transfer Pricing Adjustment as CCDs Are Not Call Options
Income Tax
Income Tax
