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Transfer Pricing
ITAT: Upholds corporate-guarantee as an international transaction; Restricts…
ITAT: Upholds SDT adjustment u/s 80IB qua inter-unit sale of chocolate
Justice Jay Sengupta.
Holds TP-adjustment cannot be added to MAT book profits; Adopts internal…
ITAT: Holds TP-adjustment cannot be added to MAT book profits; Rejects use…
ITAT: Holds internal TNMM as MAM qua export sales; Upholds inclusion of comparables
Affirms advances to AEs as loans, rejects Adani Power’s characterization as…
ITAT: Affirms advances to AEs as loans, rejects Adani Power’s characterization…
ITAT: Refuses to revisit the view taken on remand of Star India's case; Dismisses…
February 14: ITAT: Remits TP-adjustment w.r.t outstanding AE-receivables; Holds…
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