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ITAT: Rejects TPO’s aggregation approach for benchmarking IGS, considers…
ITAT: Rejects TPO's NIL ALP qua cost-sharing charges absent adoption…
HC: Confirms ITAT’s adoption of TNMM over CUP for benchmarking IGS transaction
ITAT: Upholds TNMM over CUP as MAM for benchmarking sale/export of goods
HC: Affirms deletion of adjustment qua inter-unit power transfer; Follows…
ITAT: NIL ALP of management-fee payment would lead to tax-base erosion, deletes…
ITAT: Deletes TP-adjustments qua IGS, payment of sales margin; Applies rule of…
ITAT: Sec.92BA applicability independent from deduction-claim u/s.80-IA,…
HC: Affirms deletion of adjustment qua transfer of power, refers to Jindal Steel SC…
ITAT: Directs TPO to verify documentary evidence for deciding aggregation approach
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