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ITAT Holds Corporate Guarantee as International Transaction, Grants Relief to Tega Industries by Restricting TP Adjustment to 0.5% Fee
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT ) granted relief to Tega Industries by restricting the Transfer Pricing (TP) adjustment to...
![Advertisement, Marketing and Promotion expenditure incurred not constitute an “international transaction” u/s 92F of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Delhi-High-Court-Income-tax-Income-tax-act-TAXSCAN.jpg "Advertisement, Marketing and Promotion expenditure incurred not constitute an “international transaction” u/s 92F of Income Tax Act: Delhi HC [Read Order]")
![ITAT Dismisses Revenues Appeal as Tax Effect Falls Below Rs. 60 Lakhs, in Accordance with CBDT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-ITAT-Dismisses-Revenues-Appeal-Revenues-Appeal-taxscan.jpg "ITAT Dismisses Revenues Appeal as Tax Effect Falls Below Rs. 60 Lakhs, in Accordance with CBDT [Read Order]")
![No Notional Interest to be assumed by TPO on Deferred Receivables to Debt-Free Company: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-Debt-Free-TPO-No-Notional-Interest-Taxscan.jpg "No Notional Interest to be assumed by TPO on Deferred Receivables to Debt-Free Company: Delhi HC [Read Order]")
![ITAT upholds Transfer Pricing Adjustment made on Purchase consideration paid under Scheme of Amalgamation entered with Holding Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Mumbai-Transfer-Pricing-Adjustment-Scheme-of-Amalgamation-taxscan.jpg "ITAT upholds Transfer Pricing Adjustment made on Purchase consideration paid under Scheme of Amalgamation entered with Holding Company [Read Order]")
Outstanding Sum of Invoices akin to Loan Advanced by assessee to Foreign AE is an International Transaction, AO can’t make Separate Additions: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore ruled that outstanding sum of invoices is akin to the loan advanced by the assessee to foreign AE, so it is an international transaction as per...
![Outstanding Sum of Invoices akin to Loan Advanced by assessee to Foreign AE is an International Transaction, AO can’t make Separate Additions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/ITAT-foreign-AE-assessee-Sum-Invoices-Taxscan.jpg "Outstanding Sum of Invoices akin to Loan Advanced by assessee to Foreign AE is an International Transaction, AO can’t make Separate Additions: ITAT [Read Order]")