#Transfer Pricing
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1,377 articlesIncome Tax
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TNMM Margin Comparison Must Apply Depreciation Consistently: ITAT Kolkata
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ITAT Mumbai Deletes Rs. 93.23 Crore Management Fee TP Adjustment & Allows Related Grounds
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ITAT Bangalore excludes high-turnover comparables & remands receivables adjustment
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Actuarial Pension Provision Allowed as Accrued Liability; SBI Wins Key Issues ITAT Mumbai
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Bombay HC Quashes TPO Order for Failure to Serve Mandatory SCN
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Royalty Adjustment Deleted, Commission Benchmarking Remanded: ITAT Ahmedabad
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ITAT Bangalore Excludes Functionally Different Software Comparables in Transfer Pricing Case
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Assured-Margin Model: Nil Valuation of Real Services Leads to Double TP Adjustment
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ITAT Delhi Upholds LIBOR Plus 300 Basis Points for Foreign-Currency Loans
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ITAT Mumbai Deletes Notional Interest on Unconventional Exclusivity Payment
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Revenue’s 15-Ground Appeal Fails as ITAT Upholds Consistency on Tax and Transfer Pricing Issues
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Functionally Dissimilar BPO Comparables Excluded; Section 10A Relief Upheld: ITAT Delhi
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ITAT Bangalore Excludes Functionally Dissimilar and High-Turnover Comparables
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