![Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100773-technical-services-itat-methodologically-invalid-adjustment-unsustainable-taxscan.webp "Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]")
Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) Mumbai has struck down the 10% ad hoc transfer pricing (TP) adjustment made on Siemens...
![ALP recomputed by TPO is Invalid as Assesee Followed Prescribed method (TNMM) u/s 92C of Income Tax Act : ITAT allows appeal of Schaeffler India Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/250x150_2057568-no-assessment-income-tax-act-relevant-assessment-year-itat-taxscan.webp "ALP recomputed by TPO is Invalid as Assesee Followed Prescribed method (TNMM) u/s 92C of Income Tax Act : ITAT allows appeal of Schaeffler India Ltd [Read Order]")
![TPO cannot introduce new adjustment in current AY without consistency from prior years for identical transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-TPO-Income-Tax-taxscan-1.jpg "TPO cannot introduce new adjustment in current AY without consistency from prior years for identical transactions: ITAT [Read Order]")
![ITAT deletes Adjustment on Account of Arms Length Pricing of Export Commission Payment against Honda Subsidy [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Export-Commission-Payment-Honda-Honda-Subsidy-Export-commission-pricing-Honda-Motor-taxscan.jpg "ITAT deletes Adjustment on Account of Arms Length Pricing of Export Commission Payment against Honda Subsidy [Read Order]")
ITAT directs to Eliminate Eclerx from final list of comparables chosen for Benchmarking KPO Transactions of Crisil [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai bench directed to eliminate Eclerx from the final list of comparable chosen for benchmarking Knowledge process outsourcing ( KPO ) services. The...
![ITAT directs to Eliminate Eclerx from final list of comparables chosen for Benchmarking KPO Transactions of Crisil [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Mumbai-Income-Tax-Eclerx-Knowledge-process-outsourcing-KPO-benchmarking-taxscan.jpg "ITAT directs to Eliminate Eclerx from final list of comparables chosen for Benchmarking KPO Transactions of Crisil [Read Order]")
Delhi HC upholds Calculation at Arm's Length of Reimbursement of AMP Expenses Incurred By Sony India On it's AE [Read Order]
In a significant case, the Delhi High Court upheld the calculation at Arm's Length of Reimbursement of advertising, marketing and promotion expenses (AMP) Expenses Incurred by Sony India on its...
![Delhi HC upholds Calculation at Arms Length of Reimbursement of AMP Expenses Incurred By Sony India On its AE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-Court-Sony-India-AMP-Expenses-Reimbursement-of-AMP-Expenses-advertising-promotion-expenses-Associated-Enterprises-taxscan.jpg "Delhi HC upholds Calculation at Arms Length of Reimbursement of AMP Expenses Incurred By Sony India On its AE [Read Order]")
Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the internal Comparable Uncontrolled Price Method (CPU) is the most appropriate method for undertaking the determination of the...
![Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Internal-CUP-is-the-most-appropriate-method-for-Undertaking-the-Determination-of-Arms-Length-Price-ITAT-TAXSCAN.jpg "Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]")
RMP most adequate method where Taxpayer is involved in Resale and Purchase of Finished Goods: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of N.K. Billaiya, Accountant Member, and Yogesh Kumar U.S, Judicial Member held that RMP most adequate method where the taxpayer is...
![RMP most adequate method where Taxpayer is involved in Resale and Purchase of Finished Goods: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/RMP-adequate-method-tax-payer-resale-purchase-finished-goods-ITAT-Taxscan.jpeg "RMP most adequate method where Taxpayer is involved in Resale and Purchase of Finished Goods: ITAT [Read Order]")
Transactional Net Margin Method is the Most Appropriate Method for Benchmarking the License fees and Management Fees: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench comprising Shri George George K, JM, and Ms. Padmavathy S, AM has held that Transactional Net Margin Method is the Most Appropriate Method...
![Transactional Net Margin Method is the Most Appropriate Method for Benchmarking the License fees and Management Fees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Transactional-Net-Margin-Method-Most-Appropriate-Method-Benchmarking-License-fees-Management-Fees-ITAT-Taxscan.jpeg "Transactional Net Margin Method is the Most Appropriate Method for Benchmarking the License fees and Management Fees: ITAT [Read Order]")
![Relief to LD India: ITAT deletes Addition since ALP Determination was barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Relief-LD-India-ITAT-Addition-ALP-Determination-Limitation-taxscan.jpg "Relief to LD India: ITAT deletes Addition since ALP Determination was barred by Limitation [Read Order]")
Assessee can Challenge the Inclusion of Comparable even If it Clears the Filters: Delhi HC [Read Judgment]
The High Court of Delhi, while upholding the ruling of Income Tax Appellate Tribunal (ITAT) held that since none of the comparables have been excluded on the ground of high turnover alone, the test of...
![Assessee can Challenge the Inclusion of Comparable even If it Clears the Filters: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/11/Form-TRAN-1-Delhi-High-Court-Taxscan.jpg "Assessee can Challenge the Inclusion of Comparable even If it Clears the Filters: Delhi HC [Read Judgment]")