Transfer Pricing

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

Case Details: Commissioner of Income-tax International Taxation vs. Hyundai Rotem…

AO Cannot Replace Projections with Actuals for Valuation | ITAT

Case Details: Ecoenergy Insights Ltd. vs. Deputy Commissioner of Income-tax…

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

Case Details: Principal Commissioner of Income-tax v. Yokogawa India Ltd…

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

Case Details: Deputy Commissioner of Income-tax vs. Atul Ltd. -…

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

Sanket Agarwal - [2025] 178 taxmann.com 293 (Article) As tariffs…

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

Case Details: Synthite Industries (P.) Ltd. v. Deputy Commissioner of…

[Opinion] Safe Harbour Rules | Impact of AI and Machine Learning on Compliance

Vibhor Ghai - [2025] 177 taxmann.com 84 (Article) AI/ML: From…

TP Adjustment Invalid as AE Relationship Lasted Only 2 Months | ITAT

Case Details: Inlogic Technologies (P.) Ltd. vs. Deputy Commissioner of…

Product Type Doesn’t Impact RPM Margin; Trading Firms Can’t Be Excluded | ITAT

Case Details: Troy Chemicals India (P.) Ltd. vs. Commissioner of…

[Opinion] Revisiting Historical Transfer Pricing – Lessons from a $9 Billion IRS Dispute

Amer Qureshi & Poojan Choudhary – [2025] 174 taxmann.com 922 (Article)…