Profit level indicator (eg sales or costs) | Taxsutra

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ITAT: Deletes adjustments for import of raw material, data management fees…

ITAT: Directs ALP computation as per Rule 10CA, not 10B, given 4 surviving comparables…

ITAT: Upholds deletion of royalty adjustment in TCS' case not being brand owner

ITAT: Rejects NIL ALP of royalty payment, remits management fee adjustment;…

ITAT: Rules on comparables qua purchase, sale of goods; Remits TP adjustment

ITAT: Refuses to exclude functionally similar comparable, remits others to…

ITAT: Deletes TP adjustments qua AMP, PLI computation; Excludes functionally…

ITAT: ‘Berry Ratio’, not OP/OC, relevant PLI for ‘Merchanting Trades Segment’

ITAT: Considers gross profit/sales as PLI for auto components segment; Follows…

ITAT: Treats insurance amount, FOREX fluctuation as operating in nature;…

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Home
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  - All
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Indirect Tax
LawStreetIndia
Learning Hub
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Reservoir
Greentick