Comparable Uncontrolled Price Method (CUP) | Taxsutra

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ITAT: Deletes ALP adjustments w.r.t interest-free debt funding to overseas…

ITAT: Grants major TP relief to Bennett Coleman for interest-free debt-funding…

ITAT: Rejects DEPB incentives as adjustment for ALP-computation, cites…

ITAT: Deletes TP-adjustment on fees charged to AE, holds TNMM more appropriate than CUP…

HC: Upholds CIT(A)'s addition of excess profit u/s 10B(7) as IFOS; Sets aside…

ITAT: Remits ALP determination qua payment for advisory services; Follows…

ITAT: Cannot reopen assessment for MAM-substitution to satisfy assessee’s…

HC: Precludes assessee from challenging AO's Sec-154 jurisdiction-issue…

ITAT: Applies per-hour recovery-rate CUP to delete TP-adjustment for BPO services

ITAT: Rejects PSM as MAM for RBI approved royalty-payment; Follows precedents

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Home
Direct Tax
Transfer Pricing
- All
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  - Rulings
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  - All
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LawStreetIndia
Learning Hub
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Greentick