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Judiciary Level

Income tax Appellate Tribunal

Code

Ahd

ITAT: Upholds restriction of guarantee commission @0.2%, being proportionate rate…

ITAT: Upholds deletion of TP-addition qua payment of royalty, management fees…

ITAT: Remits TP-adjustment qua notional interest on realization of export sale…

ITAT: Upholds deletion of SDT-adjustment given omission of Sec.92BA(i); Follows…

ITAT: Remits MAM-selection qua purchase & sale transactions, notes risk…

ITAT: Banks trading in securities a business activity; Rejects mere…

ITAT: Upholds confirmation of TP-adjustment qua corporate guarantee, refers…

ITAT: Remits ALP determination after considering volume discount, geography…

ITAT: Dislodging expenditure's veracity Revenue's onus once…

ITAT: Distinguishes LOC from bank guarantee basis obligations, risks;…

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- Special Coverage
- Media
  - Taxsutra TV
  - Podcast
- IBFD
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick