Transfer Pricing
![S.56(2)(viib) Not Applicable to Shares issued to Non-Resident Holding Company: ITAT Deletes ₹198 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113435-itat-deletes-198-cr-addition-taxscan.webp "S.56(2)(viib) Not Applicable to Shares issued to Non-Resident Holding Company: ITAT Deletes ₹198 Cr Addition [Read Order]")
S.56(2)(viib) Not Applicable to Shares issued to Non-Resident Holding Company: ITAT Deletes ₹198 Cr Addition [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) deleted a massive addition of ₹198 crores made under Section 56(2)(viib) and held...
![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/2025/11/29/250x150_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]")
![FinMin Notifies 1% and 3% Tolerance Range for Transfer Pricing Adjustments u/s 92C(2) of Income Tax [Read Notification]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2103145-finmin-tolerance-range-transfer-pricing-adjustments-income-tax-taxscan.webp "FinMin Notifies 1% and 3% Tolerance Range for Transfer Pricing Adjustments u/s 92C(2) of Income Tax [Read Notification]")
Eligibility for S.10AA Deduction on Voluntary TP Adjustments Under APA: ITAT Upholds CIT(A)'s Decision [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal(ITAT) upheld the decision of the CIT(A) allowing a deduction under section 10AA of Income Tax Act,1961 on voluntary Transfer Pricing (TP)...
![Eligibility for S.10AA Deduction on Voluntary TP Adjustments Under APA: ITAT Upholds CIT(A)s Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Voluntary-TP-Adjustments-ITAT-ITAT-Upholds-CIT-Advance-Pricing-Agreement-voluntary-Transfer-Pricing-section-10AA-of-Income-Tax-Act-EYGBS-Assessment-Year-Assessment-Taxscan.jpg "Eligibility for S.10AA Deduction on Voluntary TP Adjustments Under APA: ITAT Upholds CIT(A)s Decision [Read Order]")
Assessee’s Foreign AE not used as Tested Party in Previous Years: Delhi HC dismisses Challenge to Transfer Pricing Addition [Read Order]
In a recent the Delhi High Court dismissed the challenge to the transfer pricing addition, citing that the assessee’s foreign associated enterprise had not been used as the tested party in previous...
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]")
No Exclusion of comparable if Data available on Records can be reasonably Extrapolated: ITAT [Read Order]
In a recent ruling the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) observed that no exclusion of comparable if data available on records can be Reasonably Extrapolated This appeal...
![No Exclusion of comparable if Data available on Records can be reasonably Extrapolated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/No-Exclusion-comparable-Data-Records-Extrapolated-ITAT-taxscan.jpg "No Exclusion of comparable if Data available on Records can be reasonably Extrapolated: ITAT [Read Order]")