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Judiciary Level

Income tax Appellate Tribunal

Code

Kol

ITAT: Holds admin/IT support-services not stewardship services, accepts…

ITAT: Holds corporate guarantee as international transaction, fixes commission @ 0.35…

ITAT: Deletes TP-adjustment qua management-support services; Necessary for…

ITAT: Mentioning DIN on revisionary order, mandatory; Holds revision against…

ITAT: Deletes SDT adjustment after omission of Sec 92BA(i), follows precedents

ITAT: Holds power procured by non-eligible unit from SEB appropriate internal…

ITAT: ‘Consideration’ wider than 'receipt of money'; Holds…

ITAT: Affirms CPM as MAM for contract-manufacturing, deletes adjustment qua…

ITAT: Assessee can change MAM originally selected in TP-study; Confirms CUP as MAM

ITAT: Upholds corporate-guarantee fee ALP at 0.5%; Confirms deletion of TP-…

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Home
Direct Tax
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