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ITAT: Directs deletion of AMP-adjustment given higher margins earned from…
ITAT: Holds export-commission paid @ 12.5% at ALP, deletes TP-adjustment;…
ITAT: Rejects Chinese-AE as tested-party, disallows use of Japanese-comparables;…
ITAT: Deletes TP-adjustment on fees charged to AE, holds TNMM more appropriate than CUP…
ITAT: Remits TP-adjustments w.r.t royalty-payments, management fee; Follows…
ITAT: Cannot reopen assessment for MAM-substitution to satisfy assessee’s…
HC: Precludes assessee from challenging AO's Sec-154 jurisdiction-issue…
ITAT: Prefers TNMM over TPO’s ‘other method’ absent TPO's justification to…
ITAT: Deletes TP-adjustment on Counter-guarantee commission owing to…
ITAT: Directs treatment of bad-debts provision as non-operating expenditure…
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  • Home
  • Direct Tax
    • All
    • Rulings
      • Rulings
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