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ITAT:Adjustment made on account of royalty deleted in view of material…
ITAT:TP addition made on account of sale of precious stones to AE, deleted
ITAT:Internal CUP method held to be more reliable than external CUP
ITAT:Product comparability not the sole basis for application of CUP method
ITAT:Transactions with AEs to be excluded under CUP method; assessee to…
ITAT:Internal CUP not suitable where uncontrolled transactions are…
ITAT:Turnover, quality, geographical differences, etc to be considered while…
ITAT:Imputing of interest on outstanding receivables from AE held to be valid TP…
ITAT:ALP quoted in different currencies held to be not comparable
ITAT:Imputing interest on interest-free loan upheld, where such loan did not…
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Subscribe to Comparable Uncontrolled Price Method (CUP)
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Direct Tax
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