TP Adjustment Invalid as AE Relationship Lasted Only 2 Months | ITAT
Case Details: Inlogic Technologies (P.) Ltd. vs. Deputy Commissioner of…
June 30, 2025
Transfer Pricing
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
[Opinion] Revisiting Historical Transfer Pricing – Lessons from a $9 Billion IRS Dispute
Amer Qureshi & Poojan Choudhary – [2025] 174 taxmann.com 922 (Article)…
May 26, 2025
No AMP Adjustment When APA Margin is Followed | ITAT
Case Details: AstraZeneca Pharma India Ltd. vs. DCIT - [2025]…
May 2, 2025
[Opinion] Expanding Safe Harbour Rules to Restrain Transfer Pricing Disputes
Rajiv Bhutani - [2025] 172 taxmann.com 770 (Article) In the…
April 1, 2025
Sec. 271AA Penalty Could Not Be Levied if AO Failed to Provide Details Regarding Docs. Not Submitted Before TPO | ITAT
Case Details: DCIT v. Priya Blue Industries (P.) Ltd -…
February 19, 2025
Sec. 92BA Applies to All Assessees Regardless of Section 80-IA Deduction Is Claimed | ITAT
Case Details: Sanghi Industries Ltd. vs. Deputy Commissioner of Income-tax…
February 7, 2025
No Revision Just Because AO Didn’t Conduct Any Minimum Enquiry Before Allowing a Claim | ITAT
Case Details: Beam Global Spirits and Wine (India) (P.) Ltd.…
January 22, 2025
[Opinion] Don’t Let Margins Miss the Arm’s Length Mark | True-Up Your Transfer Pricing in UAE
Mohit Gupta - [2025] 170 taxmann.com 291 (Article) As the…
January 17, 2025
[Opinion] Limitation on Interest Deduction in Certain Cases (Section 94B)
CA Rohan Sogani & Samarth Vijay - [2024] 169 taxmann.com…
December 28, 2024