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TNMM

ITAT - ITAT ahmedabad - Management Service - Management Service Charges - Taxscan
Disallowance of ₹4.49 Crore in Management Service Charges as Excessive: ITAT Allows Payment at Arm’s Length Using Cost Plus Method [Read Order]
December 18, 2024
Foreign AE - Delhi HC - Transfer Pricing Addition - taxscan
Assessee’s Foreign AE not used as Tested Party in Previous Years: Delhi HC dismisses Challenge to Transfer Pricing Addition [Read Order]
November 3, 2024
Exclusion - Exclusion of Comparables - Exclusion of Comparables become valid - Exclusion of Comparables become valid as Failed to Demonstrate Change in Circumstance - taxscan
Exclusion of Comparables become valid as Failed to Demonstrate Change in Circumstance from Earlier Financial Year: Delhi HC Dismisses Petition of Income Tax Department [Read Order]
November 8, 2023
TNMM - Most Appropriate Method - TNMM is Most Appropriate Method in absence of details of independent contracts - ITAT - taxscan
TNMM is Most Appropriate Method in absence of details of independent contracts/functions/ services rendered to different AEs and unrelated parties: ITAT [Read Order]
October 16, 2023
TNMM  - Most Appropriate Method - International Transactions-Delhi HC - Tribunal’s Order-TAXSCAN
TNMM is most appropriate method for International Transactions: Delhi HC upholds Tribunal’s Order [Read Order]
October 12, 2023
ITAT - Section - Finance -Act-TAXSCAN
ITAT deletes Addition u/s 80IC on ground of Section 92BA being omitted by the Finance Act, 2017 [Read Order]
August 26, 2023
MUFG - Bank - Price - method - ALP - International - Transactions - ITAT - TAXSCAN
Relief to MUFG Bank, Comparable Uncontrolled Price method for ALP bench marking International Transactions not justified: ITAT [Read Order]
January 13, 2023
Forex - Loss - from - Trade - Debtors - Creditors - is - Operating - in - Nature - No - Tax - Deduction - ITAT - TAXSCAN
Forex Loss from Trade Debtors/Creditors is Operating in Nature, No Tax Deduction: ITAT [Read Order]
December 21, 2022
UPS - and - Printers - are - part - of - computer - systems - 60 - depreciation - allowable - ITAT - TAXSCAN
UPS and Printers are part of Computer Systems, 60 % Depreciation allowable: ITAT [Read Order]
December 21, 2022
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