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![ITAT confirms disallowance against Nike India: Burden of Expenditure for New Product Samples is on manufacturer, Wholesaler can’t claim Tax benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Nike-India-ITAT-Tax-Benefits-Expenditure-Taxscan.jpg "ITAT confirms disallowance against Nike India: Burden of Expenditure for New Product Samples is on manufacturer, Wholesaler can’t claim Tax benefit [Read Order]")
ITAT confirms disallowance against Nike India: Burden of Expenditure for New Product Samples is on manufacturer, Wholesaler can’t claim Tax benefit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench ruled that the burden of expenditure for new product samples is on the manufacturer, so the...
![Cost allocation of International Freight Logistic Support Services and Reimbursement of GAM Expenses can’t be treated as Technical Services / FIS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Cost-allocation-International-Freight-Logistic-Support-Services-Reimbursement-GAM-Expenses-Technical-Services-FIS-ITAT-Taxscan.jpg "Cost allocation of International Freight Logistic Support Services and Reimbursement of GAM Expenses can’t be treated as Technical Services / FIS: ITAT [Read Order]")
![DRP is Empowered to Enhance the Variations proposed in the Draft Order: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Chandigarh-Taxscan.jpg "DRP is Empowered to Enhance the Variations proposed in the Draft Order: ITAT Delhi [Read Order]")
For making reference to TPO u/s 92CA, AO has to record reasons after giving the Assessee an oppurtunity of being heard; Delhi HC [Read Judgment]
The Delhi High Court has recently ruled that, the Assessing Officer shall record his reason as to why the matter should be referred to a TPO u/s 92CA of the Income Tax Act, 1961. it was further...
