Transfer Pricing

Blog, News, Transfer Pricing

April 8, 2026

[Opinion] Dissecting New TP Reporting Form 48 under Rule 85 of the Income Tax Rules 2026

Abhishek Bhavsar – [2026] 185 taxmann.com … Continue reading “[Opinion] Dissecting New TP Reporting Form 48 under Rule 85 of the Income Tax Rules 2026”

Blog, News, Transfer Pricing

April 8, 2026

Working Capital Adjustment Cannot Be Denied for Lack of Daily Data | ITAT

Case Details: Packt Publishing (P.) … Continue reading “Working Capital Adjustment Cannot Be Denied for Lack of Daily Data | ITAT”

Blog, News, Transfer Pricing

February 12, 2026

[Opinion] New Transfer Pricing Framework for India – Budget 2026 and Draft Income Tax Rules 2026

Vinita Chakrabarti & Vaishali Amin … Continue reading “[Opinion] New Transfer Pricing Framework for India – Budget 2026 and Draft Income Tax Rules 2026”

News, Blog, Transfer Pricing

January 27, 2026

[Opinion] Budget 2026 – Key Expectations in Transfer Pricing

Rajiv Bhutani – [2026] 182 … Continue reading “[Opinion] Budget 2026 – Key Expectations in Transfer Pricing”

Blog, News, Transfer Pricing

November 27, 2025

DRP Order Served on Upload Date – Delayed FAO Quashed | HC

Case Details: Commissioner of Income-tax … Continue reading “DRP Order Served on Upload Date – Delayed FAO Quashed | HC”

Blog, News, Transfer Pricing

November 14, 2025

AO Cannot Replace Projections with Actuals for Valuation | ITAT

Case Details: Ecoenergy Insights Ltd. … Continue reading “AO Cannot Replace Projections with Actuals for Valuation | ITAT”

Blog, News, Transfer Pricing

October 30, 2025

AO Can’t Delay Assessment Citing Belated DRP Objections u/s 144C | HC

Case Details: Principal Commissioner of … Continue reading “AO Can’t Delay Assessment Citing Belated DRP Objections u/s 144C | HC”

Blog, News, Transfer Pricing

October 27, 2025

Penalty u/s 271G Invalid for Failure to Benchmark International Transactions | ITAT

Case Details: Deputy Commissioner of … Continue reading “Penalty u/s 271G Invalid for Failure to Benchmark International Transactions | ITAT”

Blog, News, Transfer Pricing

September 16, 2025

India–US Advance Pricing Agreement – APA Programme Boosting Trade and Tax Certainty

Sanket Agarwal – [2025] 178 … Continue reading “India–US Advance Pricing Agreement – APA Programme Boosting Trade and Tax Certainty”

Blog, News, Transfer Pricing

September 6, 2025

ALP of Corporate Guarantee Not Comparable to Bank Guarantee Fee | ITAT

Case Details: Synthite Industries (P.) … Continue reading “ALP of Corporate Guarantee Not Comparable to Bank Guarantee Fee | ITAT”