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ITAT: Adjudicates on selection of MAM, validity of reference made to TPO u/s 92CA &…
ITAT: Remits assessee’s functional-characterisation issue back to TPO; Holds…
ITAT: Rejects Chinese-AE as tested-party, disallows use of Japanese-comparables;…
ITAT: Directs deletion of TP-adjustment on ITES, re-characterization of equity…
ITAT: Allows exclusion of depreciation to compute cash profit margins for…
ITAT: Upholds combined accounts approach for ALP-determination; Treats export-…
FC: SA Tax Court refuses separation of AE-purchases for ALP determination,…
ITAT: Accepts assessee’s OP/VAE over TPO’s OP/TC as PLI for benchmarking freight-…
ITAT: Includes ‘Prior period income’ in operating revenue base for ALP-…
ITAT: Figures from financial statements, not notes to accounts, to be considered…
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