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HC:Upholds ITAT order, allows use of independent agency price quotations as CUP
ITAT: Prefers CUP over TNMM since internal comparable available; Adjustment…
ITAT: Actual profits, not projected profits relevant for ALP determination
ITAT: Upholds CUP, mere geographical location difference can't lead to…
ITAT:Rejects quotations as CUP; Comparison should be with actual uncontrolled…
ITAT:Allows 11 discount for differences in volume, credit risk; Follows earlier order…
ITAT: Upholds CIT(A) Order, allows 5% volume discount & benefit of +/-5%
SC:Dismisses taxpayer's SLP; Delhi HC allowed CUP, rejected market rate…
ITAT:CUP applying private customs database acceptable; Exact product…
ITAT: Reimbursement of R&D expenses not sham transaction; TPO cannot…
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IP Laws
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Atoll
Taxsutra Database
Reservoir
Greentick