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TP
ITAT: Partially allows capital utilization adjustments; Restricts TP-adjustments to…
ITAT: Deletes TP-adjustments for IGS, accepts internal CUP; Follows precedents
ITAT: Holds internal CUP as MAM for export transaction; Fixes guarantee-commission @ 0…
ITAT: Deletes TP-adjustment qua notional interest on delayed-receivables;…
ITAT: Excludes functionally dissimilar comparables; Allows capacity…
ITAT: Remits TP-adjustments qua customs-duty, forex rate following HC-ruling…
ITAT: Deletes TP-adjustment sans approval from competent authority to expand…
ITAT: Allows Sec.80IA deduction qua inter unit transfer of power, follows earlier…
ITAT: Upholds capacity under-utilisation adjustment to comparables in first full…
ITAT: Remits TP-adjustment qua technical fees, annual license charges;…
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  • Home
  • Direct Tax
    • All
    • Rulings
      • Rulings
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      • All
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      • Expert Articles
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