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ITAT: Rejects Shell Global BV's arguments qua base-erosion, mirror-ALP; Follows…
ITAT: Rejects Revenue's treatment of corporate-guarantee invoked by third-…
ITAT: Emphasises on principle of consistency, holds AO erred in not following DRP…
ITAT: Special Bench holds transaction between foreign enterprise and Indian PE as…
ITAT: Deletes TP-adjustment qua management fee payment; Follows precedents
HC: Upholds Birlasoft’s benchmarking of STP units at entity level, no functional…
ITAT: Upholds CIT(A)’s deletion of TP-adjustment qua management service charges
ITAT: Applies 10 times turnover filter & 6% on deferred receivables; Follows…
ITAT: Restores TP-adjustment, directs AO/TPO to consider Bilateral-APA &…
HC: Dismisses Revenue’s appeal on selection of comparables and forex fluctuation
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