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Judiciary Level
Income tax Appellate Tribunal
Code
Ahd
ITAT: Deletes TP adjustment qua payment of guarantee fees; Applies rule of…
ITAT: Rejects NIL ALP for consulting charges basis evidence; Rules on guarantee, IGS…
ITAT: Deletes addition of non-compete fees paid to retiring partner of LLP…
ITAT: Holds SC in Checkmate is declaration of law, applies to all proceedings,…
ITAT: ITAT: Appeal order without addressing on merits contrary to Sec.250(6), CIT…
ITAT: Negatives TPO's reliance on US/European loan data for…
ITAT: Sec.254(2A) applies to rectification of mistake, not for review or…
ITAT: Rules on TP-adjustment qua provision of services, restricts guarantee…
ITAT: Rules on TP-adjustments w.r.t interest on loan, corporate guarantee fee for…
ITAT: Upholds rejection of Bundy-India's TP-study using multiple-year…
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Direct Tax
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Weekly Case Digest
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