Read all Latest Updates on and about Section 92CA of the Income Tax Act

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Budget 2026 Clarifies S.92CA: 60 Days Time Limit for TP Orders Codified [Read Finance Bill 2026]

The Union Budget for the Financial Year 2026-2027 presented by Finance Minister Nirmala Sitharaman has finally provided clarity on the calculation...

Period of Limitation: A Check Post for Income Tax Assessments

Relief to Microsoft and Others as Delhi HC quashes Income Tax Assessment Order issued w/o Draft...

AO has to Pass an Assessment Order u/s 92CA(4) of Income Tax Act After TPO's Order: Delhi HC [Read...

TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition,...

AO not Empowered to Ascertain ALP of International Transaction: Delhi HC [Read Order]

A Division Bench of the Delhi High Court observed that the Assessing Officer ( AO ) is not empowered to ascertain arm length price ( ALP ) of international transaction. The present writ petition,...

Delhi High Court - International transaction - arm length price - Assessing Officer - taxscan

Period Prescribed u/s 153(3) of Income Tax Act be Computed from Date of Receipt of ITAT Order: Delhi HC [Read Order]

A Division Bench of the Delhi High Court ruled that the period prescribed under Section 153(3) of the Income Tax Act, 1961 is to be computed from the date of receipt of the order from the Income Tax...

Assessment without following mandatory provisions of section 92CA and CBDT Instruction is erroneous: ITAT [Read Order]

In a recent case, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that assessment without following mandatory provisions of section 92CA of the Income Tax Act, 1961 and CBDT...

Comparable chosen for ITES and IT segment are within tolerance limit provided in proviso to Section 92CA Income Tax Act: ITAT dismiss revenue Appeal

The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) while dismissing the revenue appeal held that the comparable chosen for ITES and IT segment are within the tolerance limit provided in...

Proper Computation of PLI: Delhi HC upholds order of ITAT [Read Order]

The Delhi High Court upheld the order of the Income Tax Appellate Tribunal (ITAT) as the computation of Profit Level Indicator(PLI) was Proper. The Tribunal upheld the calculation of the Transfer...

PLI - Delhi HC - ITAT - Delhi HC upholds order of ITAT - Proper Computation of PLI - Proper Computation - taxscan

Case Digest on Income Tax Judgments by High Courts, 2016-17 - Part 2

Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty CIT vs ORACLE INDIA PVT.LTD. The Delhi High Court upheld a deduction on...

CASE DIGEST ON INCOME TAX JUDGMENTS BY HIGH COURTS, 2017 - PART 2 - taxscan

SBI Short-Term Deposit rates Applicable to Determine Interest on Trade Receivables u/s 92B(1) of Income Tax Act: ITAT [Read Order]

The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the SBI short-term deposit rates would be applicable to determine the interest on trade receivables under Section 92B(1) of...