![TPOs Failure to Adopt Prescribed Benchmarking Method u/s 92C: ITAT Deletes Protective TP Addition on Interest Income [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108703-itat-pune-tpo-taxscan.webp "TPOs Failure to Adopt Prescribed Benchmarking Method u/s 92C: ITAT Deletes Protective TP Addition on Interest Income [Read Order]")
TPO's Failure to Adopt Prescribed Benchmarking Method u/s 92C: ITAT Deletes Protective TP Addition on Interest Income [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) deleted a protective Transfer Pricing (TP) adjustment of ₹13,81,700 on interest income...
![Bank of Barodas Specific Condition Invalidates TP Adjustment on Corporate Guarantee Commission: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/250x150_2108702-bank-of-baroda-taxscan.jfif "Bank of Barodas Specific Condition Invalidates TP Adjustment on Corporate Guarantee Commission: ITAT [Read Order]")
![DRP Failed to Adjudicate All Operating Expenses for Margin Calculation: ITAT Sets Aside TP Adjustment on Sale of Traded Goods for Recomputation [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107428-itat-taxscan.webp "DRP Failed to Adjudicate All Operating Expenses for Margin Calculation: ITAT Sets Aside TP Adjustment on Sale of Traded Goods for Recomputation [Read Order]")
![ITAT Directs TPO to Re-calculate Adjustment after Exclusion of Erroneous Comparable and Re-application of Filters [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107235-itat-delhi-tpo-taxscan.webp "ITAT Directs TPO to Re-calculate Adjustment after Exclusion of Erroneous Comparable and Re-application of Filters [Read Order]")
![Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/250x150_2080120-working-capital-adjustment-alp-itat-schneider-electric-india-pvt-ltd-taxscan.webp "Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order]")
ITAT Favours JCB India: Rejects Arbitrary Royalty Adjustments, Directs TPO to Follow Advance Pricing Agreement Standards [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)set aside an arbitrary transfer pricing adjustment on royalty payments and directed the Transfer Pricing Officer (TPO) to align with the...
![ITAT Favours JCB India: Rejects Arbitrary Royalty Adjustments, Directs TPO to Follow Advance Pricing Agreement Standards [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-JCB-India-Rejects-Arbitrary-Royalty-Adjustments-Directs-TPO-Advance-Pricing-Agreement-Standards-taxscan.jpg "ITAT Favours JCB India: Rejects Arbitrary Royalty Adjustments, Directs TPO to Follow Advance Pricing Agreement Standards [Read Order]")
ITAT upholds TPO's Rejection of RRB Energy Ltd. as Comparable Citing Negative Margins & Functional Differences [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) upheld the decision of the Transfer Pricing Officer (TPO) to reject RRB Energy Ltd. as a comparable company in the transfer pricing...
![ITAT upholds TPOs Rejection of RRB Energy Ltd. as Comparable Citing Negative Margins & Functional Differences [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Chennai-RRB-Energy-Ltd-ITAT-Upholds-TPO-Taxscan-.jpg "ITAT upholds TPOs Rejection of RRB Energy Ltd. as Comparable Citing Negative Margins & Functional Differences [Read Order]")
Foreign AE as tested party for Trading Segment: ITAT Directs TPO to Reevaluate Arm’s-Length Price [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) directed the Transfer Pricing Officer (TPO) to reassess the arm’s-length price for Decathlon Sports India Private Limited’s trading...
![Foreign AE as tested party for Trading Segment: ITAT Directs TPO to Reevaluate Arm’s-Length Price [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Foreign-AE-TPO-taxscan.jpg "Foreign AE as tested party for Trading Segment: ITAT Directs TPO to Reevaluate Arm’s-Length Price [Read Order]")
Disallowance of ₹4.49 Crore in Management Service Charges as Excessive: ITAT Allows Payment at Arm's Length Using Cost Plus Method [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed payment at arm's length for ₹4.49 Crore in management service charges, ruling that the fees were reasonable and calculated at a...
![Disallowance of ₹4.49 Crore in Management Service Charges as Excessive: ITAT Allows Payment at Arms Length Using Cost Plus Method [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-ahmedabad-Management-Service-Management-Service-Charges-Taxscan.jpg "Disallowance of ₹4.49 Crore in Management Service Charges as Excessive: ITAT Allows Payment at Arms Length Using Cost Plus Method [Read Order]")
Question of Ascertaining Existence of PE Academic when Arm Length Remuneration issue settled by TPO: Delhi HC quashes Re-Assessment Proceedings [Read Order]
The Delhi High Court quashed re-assessment proceedings and held that the question of ascertaining existence of PE academic when arm length remuneration issue settled by the Transfer Pricing Officer...
Working Capital Adjustment on Outstanding Trade Receivable has to be Verified While Making ALP Adjustment on Notional Interest:Â ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) while remitting the issue of transfer pricing adjustment regarding interest on overdue trade receivables held that working capital...
![Working Capital Adjustment on Outstanding Trade Receivable has to be Verified While Making ALP Adjustment on Notional Interest:Â ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Working-Capital-Adjustment-ALP-Adjustment-on-Notional-Interest-Arms-Length-Price-Interest-Taxscan.jpg "Working Capital Adjustment on Outstanding Trade Receivable has to be Verified While Making ALP Adjustment on Notional Interest:Â ITAT [Read Order]")
Expat Reimbursement & Royalty amounts to Double Deduction? Delhi HC admits Dept Appeal to Decide [Read Order]
A Division Bench of the Delhi High Court has admitted a department appeal as to whether deletion of additions of expat reimbursements and royalty amounts to double deduction. The following...
