#Transfer Pricing
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1,301 articlesIncome Tax

Income Tax
Bangalore ITAT Remands Software Segment Comparables Dispute for Fresh Adjudication
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P&H HC Rejects TNMM as CUP Method Was Consistently Accepted in Assessee’s Case
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Income Tax
ITAT Delhi Upholds CUP for Royalty as Consistent with Earlier Rulings
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ITAT Chennai Deletes Domestic TP Adjustment Under Section 92BA(i) After Omission
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ITAT Upholds CUP for Stock Broking ALP and Deletes Section 73 Disallowance
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ITAT Bangalore: ₹200 Crore Turnover Filter Applied to SWD & ITeS TP Comparables
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ITAT Bangalore: Software TP Adjustment Reworked After ESOP and Comparable Analysis
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ITAT Bangalore: Software TP Adjustment Remanded Using ₹200 Crore Turnover Filter
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ITAT Bangalore Excludes High-Turnover Comparables in Software Development TP Adjustment
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ITAT Bangalore: Tally Solutions Excluded as Functionally Dissimilar to Wipro
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AMP Expenditure Not an International Transaction Without AE Arrangement: ITAT Delhi
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ITAT Nagpur: Section 263 Revision Invalid on Omitted Section 92BA(i)
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Income Tax
ITAT Chennai Deletes Domestic TP Adjustment Under Omitted Section 92BA(i)
Income Tax

Income Tax
