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![Advance payment made to AE’s for Commercial Expediency of Pharmaceutical Business in Foreign Territory subject to ALP u/s 92 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Ahmedabad-Income-Tax-Pharmaceutical-Business-TAXSCAN.jpg "Advance payment made to AE’s for Commercial Expediency of Pharmaceutical Business in Foreign Territory subject to ALP u/s 92 of Income Tax Act: ITAT [Read Order]")
Advance payment made to AE’s for Commercial Expediency of Pharmaceutical Business in Foreign Territory subject to ALP u/s 92 of Income Tax Act: ITAT [Read Order]
The Ahmedabad bench Income Tax Appellate Tribunal ( ITAT ) held that advance payment made to associate enterprises for commercial expediency of...
![Lack of Jurisdictional Competency of TPO in Making Upward Adjustment in TP: ITAT Deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Lack-of-Jurisdictional-Competency-Jurisdictional-Competency-TPO-Upward-Adjustment-TP-ITAT-Income-Tax-Addition-Income-Tax-ITAT-Deletes-Income-Tax-Addition-Taxscan.jpg "Lack of Jurisdictional Competency of TPO in Making Upward Adjustment in TP: ITAT Deletes Income Tax Addition [Read Order]")
![Purchase of Shares of AE can’t be regarded as International Transaction and Investigation u/s 92 cannot Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/Shares-TaxScan.jpg "Purchase of Shares of AE can’t be regarded as International Transaction and Investigation u/s 92 cannot Applicable: ITAT [Read Order]")
![Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/BMW-India-Taxscan.jpg "Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]")