[Opinion] Budget 2026 – Key Expectations in Transfer Pricing
Rajiv Bhutani - [2026] 182 taxmann.com 609 (Article) India's economic…
January 27, 2026
Transfer Pricing
DRP Order Served on Upload Date – Delayed FAO Quashed | HC
Case Details: Commissioner of Income-tax International Taxation vs. Hyundai Rotem…
November 27, 2025
AO Cannot Replace Projections with Actuals for Valuation | ITAT
Case Details: Ecoenergy Insights Ltd. vs. Deputy Commissioner of Income-tax…
November 14, 2025
AO Can’t Delay Assessment Citing Belated DRP Objections u/s 144C | HC
Case Details: Principal Commissioner of Income-tax v. Yokogawa India Ltd…
October 30, 2025
Penalty u/s 271G Invalid for Failure to Benchmark International Transactions | ITAT
Case Details: Deputy Commissioner of Income-tax vs. Atul Ltd. -…
October 27, 2025
India–US Advance Pricing Agreement – APA Programme Boosting Trade and Tax Certainty
Sanket Agarwal - [2025] 178 taxmann.com 293 (Article) As tariffs…
September 16, 2025
ALP of Corporate Guarantee Not Comparable to Bank Guarantee Fee | ITAT
Case Details: Synthite Industries (P.) Ltd. v. Deputy Commissioner of…
September 6, 2025
[Opinion] Safe Harbour Rules | Impact of AI and Machine Learning on Compliance
Vibhor Ghai - [2025] 177 taxmann.com 84 (Article) AI/ML: From…
August 5, 2025
TP Adjustment Invalid as AE Relationship Lasted Only 2 Months | ITAT
Case Details: Inlogic Technologies (P.) Ltd. vs. Deputy Commissioner of…
June 30, 2025
Product Type Doesn’t Impact RPM Margin; Trading Firms Can’t Be Excluded | ITAT
Case Details: Troy Chemicals India (P.) Ltd. vs. Commissioner of…
June 16, 2025