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ITAT:Rejects TNMM for benchmarking brokerage; Internal CUP with adjustment for…
HC:Allows Li & Fung appeal, rejects ALP determination based on FOB value
ITAT:ALP under MAP, inapplicable to other transactions;comparables reconsidered…
ITAT:Broking, asset management & merchant banking services not comparable…
ITAT:Follows earlier year ruling; TP addition for technical know-how fee deleted&…
ITAT:Upheld CUP over TNMM for determining royalty ALP, earlier DRP's order…
ITAT:Under CUP, internal transactions considered only on unavailability of…
ITAT:Directs fresh determination imported raw material's ALP, relying on…
ITAT:Follows earlier order; Rejects internal TNMM for benchmarking sourcing of spares…
ITAT:DRP to analyse functional comparability; Assessee's mistake no basis for…
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