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Transfer Pricing
Taxsutra TP Expert Column : Selection of Tested Party - Not So Complex Anymore
Taxsutra TP Updates : February 23 : ITAT: Rejects SBI-rates to benchmark interest…
ITAT: Remits TP-issue relating to RPT filter, capacity-utilization adjustment…
Selection of Tested Party - Not So Complex Anymore
ITAT: Vacates TP-adjustment in respect of royalty payments, intra-group…
ITAT: Allows assessee’s MA; Excludes Acropetal Technologies for ITeS segment
ITAT: Deletes 50% profit attribution to subsidiary PE; arms length commission…
ITAT: Deletes TP-adjustment on royalty-payment and AMP-expenses for…
ITAT: Deletes TP-adjustment on payment towards SAP ERP implementation;…
ITAT: Holds AE-loans, corporate guarantee as international transactions, upholds TP-…
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Direct Tax
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