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Transfer Pricing
Taxsutra TP Compilation - Top 10 rulings reported in June 2023
Justice Jitendra Jain
Taxsutra TP Updates: June 30: ITAT: Applies MAP rate agreed for a part of year…
ITAT: Rules on comparables for WOS of Levi Strauss; Follows precedents
ITAT: MAP rate agreed for a part of the year applies to the whole year
C N Prasad, Judicial Member
ITAT: Holds internal CUP as MAM for export transaction; Fixes guarantee-commission @ 0…
Taxsutra TP Updates: June 29: ITAT: Quashes DRP order absent valid DIN; Applies…
ITAT: Excludes Acropetal Technologies as comparable, cites financial…
ITAT: Quashes DRP order absent valid DIN; Follows precedent
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