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ITAT: Applies TNMM for benchmarking export of rice to AEs; Comments on…
ITAT: Holds interest on AE-loan computable for outstanding period, not for entire…
ITAT: Deletes cost contribution adjustment, following group entity's case;…
ITAT: Holds CUP for royalty tenable since comparables available, despite TNMM at…
ITAT: Separate AMP adjustment not required as Lenovo’s trading margins at ALP;…
ITAT: Upholds ALP of interest on outstanding payables at 'Nil', absent…
ITAT: Upholds SEB rate for transfer of power as against average IEX rate;…
ITAT: Restricts TP addition to only AE sales; Relies on Kirloskar Toyota Textile…
‘Loan Notes’ & Transfer Pricing: Recent Australian Transfer Pricing Ruling…
ITAT: Rejects TPO-reference for SDT-applicability; Upholds SEB rates for steam/…
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Direct Tax
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