#Transfer Pricing
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1,377 articlesIncome Tax

Income Tax
ITAT Bangalore Excludes Comparables, Allows Working Capital Adjustment
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Ahmedabad ITAT Allows Goodwill & Brand Depreciation; Deletes ₹106.56 Cr TP Adjustment on Steam Valuation
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Tata Chemicals Wins ₹12.99 Cr TP Relief on Captive Power; ITAT Allows Additional Ground on Steam Valuation
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AMP Spend Not International Transaction Without AE Arrangement: Delhi ITAT
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Bright Line Test Cannot Determine AMP International Transaction: Delhi High Court
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COVID Fixed Costs Are Extraordinary; Exclude Them From TP Operating Costs: ITAT Bangalore
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Commercial Dependence Alone Does Not Create Associated Enterprise: Mumbai ITAT
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ITAT Kolkata Sets Aside TP Adjustment under Omitted Section 92BA(i)
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ITAT Ahmedabad Quashes Domestic TP Adjustment under Omitted Section 92BA(i)
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ITAT Kolkata Deletes Domestic Transfer Pricing Adjustment under Omitted Section 92BA(i)
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ITAT Hyderabad Excludes 6 TP Comparables for Turnover and Functional Differences: Infor India
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ITAT Bangalore Excludes Infosys and 3 Comparables for TP Benchmarking Differences
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ITAT Mumbai Remits TP Issues, Allows Working Capital Adjustment: Red Hat India
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Income Tax
