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SC: Arm's length remuneration to Indian PE extinguishes need for further…
ITAT:FAR analysis conducted by TPO rejected where TPO failed to give finding…
ITAT:Operating margin of assessee to be computed after exclusion of interest…
ITAT:Profitability based on capacity utilisation rejected
ITAT: 5% benefit available only when multiple methods of determining ALP are used
ITAT:Assessee to be given opportunity of being heard before making TP adjustment
ITAT: 5% benefit available only when multiple methods of determining ALP are used
ITAT:Companies with super-normal profits to be excluded from comparable set
ITAT:Internal comparables preferred over external comparables for ALP computation
ITAT:Collective profitability of all STP units having similar 'FAR…
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Greentick