RPM is Most Appropriate Method for Ascertaining ALP as the Distributer did not Make any Value Addition to Goods: Delhi HC [Read Order]
The Delhi High Court Resale Price Method (RPM) is the Most Appropriate Method(MOM) for Ascertaining Arm’s Length Price (ALP) as the distributor did...
![AMP expenditure of Samsung India Electronics can’t be considered as an International Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/AMP-expenditure-of-Samsung-India-Electronics-international-transaction-ITAT-samsung-Taxscan.jpg "AMP expenditure of Samsung India Electronics can’t be considered as an International Transaction: ITAT [Read Order]")
![AMP expenditure of Nikon India can’t be considered as an International Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/AMP-expenditure-Nikon-India-International-Transaction-ITAT-AMP-Taxscan.jpg "AMP expenditure of Nikon India can’t be considered as an International Transaction: ITAT [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]](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]")
Cost allocation of International Freight Logistic Support Services and Reimbursement of GAM Expenses can’t be treated as Technical Services / FIS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the Cost allocation of international freight logistic support services and reimbursement of Global Account Management (GAM) expenses...
![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]")
TPO cannot Go Beyond a Remand Order when such Remand was based on a Specific Finding: Delhi HC [Read Judgment]
In a recent ruling, the Delhi High Court found that the Transfer Pricing Officer (TPO) cannot go beyond a remand order when such remand was based on a specific finding. The division bench comprising...
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...
