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Transactional Net Margin Method (TNMM)
TPO cannot introduce new adjustment in current AY without consistency from prior years for identical transactions: ITAT [Read Order]
February 12, 2025
Relief to Burberry: Delhi HC upholds RPM Method for Distributors Reselling AE Products Without Modification [Read Order]
December 4, 2024
ITAT deletes Adjustment on Account of Arm’s Length Pricing of Export Commission Payment against Honda Subsidy [Read Order]
May 1, 2024
ITAT directs to Eliminate Eclerx from final list of comparables chosen for Benchmarking KPO Transactions of Crisil [Read Order]
March 20, 2024
Delhi HC upholds Calculation at Arm’s Length of Reimbursement of AMP Expenses Incurred By Sony India On it’s AE [Read Order]
December 16, 2023
Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]
July 10, 2023
RMP most adequate method where Taxpayer is involved in Resale and Purchase of Finished Goods: ITAT [Read Order]
May 27, 2022
Transactional Net Margin Method is the Most Appropriate Method for Benchmarking the License fees and Management Fees: ITAT [Read Order]
May 20, 2022
Relief to LD India: ITAT deletes Addition since ALP Determination was barred by Limitation [Read Order]
March 15, 2021
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