Transfer Pricing
![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]")
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...
![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]")
Rejecting TP Analysis without Giving any Specific Reason is invalid, CIT(A) validates TP Report: ITAT upholds Order of CIT(A) [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the order of the Commissioner of Income Tax (Appeals) which validated the Transfer Pricing ( TP ) report by holding that...
![Rejecting TP Analysis without Giving any Specific Reason is invalid, CIT(A) validates TP Report: ITAT upholds Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/T-P-Analysis-CITA-TP-Report-ITAT-ITAT-Upholds-Order-of-CITA-Rejecting-T-P-Analysis-without-Giving-any-Specific-Reason-taxscan.jpg "Rejecting TP Analysis without Giving any Specific Reason is invalid, CIT(A) validates TP Report: ITAT upholds Order of CIT(A) [Read Order]")
Qualifying Activities under TTS is outside provisions of TP: ITAT deletes addition on account of allocation of Head Office Expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai bench while deleting additions made towards the allocation of head office expenses held that qualifying activities under Tonnage Tax Scheme (TTS) are...
![Qualifying Activities under TTS is outside provisions of TP: ITAT deletes addition on account of allocation of Head Office Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Qualifying-Activities-TTS-outside-provisions-TP-ITAT-addition-allocation-Head-Office-Expenses-taxscan.jpg "Qualifying Activities under TTS is outside provisions of TP: ITAT deletes addition on account of allocation of Head Office Expenses [Read Order]")
ITAT deletes TP Adjustment by TPO towards Payment of Royalty on Technology paid to Cadbury Adams USA LLC, and Cadbury Enterprises Pte Ltd [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the Transfer Pricing (TP) adjustment by the Transfer Pricing Officer (TPO) towards the payment of royalty on technology paid to...
![ITAT deletes TP Adjustment by TPO towards Payment of Royalty on Technology paid to Cadbury Adams USA LLC, and Cadbury Enterprises Pte Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-TP-Adjustment-by-TPO-towards-Payment-Royalty-on-Technology-paid-to-Cadbury-Adams-USA-LLC-Cadbury-Enterprises-Pte-Ltd.jpg "ITAT deletes TP Adjustment by TPO towards Payment of Royalty on Technology paid to Cadbury Adams USA LLC, and Cadbury Enterprises Pte Ltd [Read Order]")
Transfer Pricing not Applicable as Transaction Neither International nor Specified Domestic Transaction: ITAT deletes Addition against Jetair [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition against Jetair holding that the transfer pricing could not be applied as transaction neither international nor as a...
![Transfer Pricing not Applicable as Transaction Neither International nor Specified Domestic Transaction: ITAT deletes Addition against Jetair [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Transfer-Pricing-Transaction-Neither-International-ITAT-deletes-Addition-against-Jetair-Jetair-Addition-ITAT-Income-Tax-taxscan.jpg "Transfer Pricing not Applicable as Transaction Neither International nor Specified Domestic Transaction: ITAT deletes Addition against Jetair [Read Order]")
CBDT notifies Extension of Safe Harbour Rule u/s 92CB of Income Tax Act for Acceptance of Transfer Pricing Declared by Assessee [Read Notification]
The Central Board of Direct Taxes (CBDT) vide notification number G.S.R. 595(E) issued on 9th August 2023 has notified the Income-tax (Fifteenth Amendment) Rules, 2023 and the extension of safe...
![CBDT notifies Extension of Safe Harbour Rule u/s 92CB of Income Tax Act for Acceptance of Transfer Pricing Declared by Assessee [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/CBDT-notifies-Extension-of-Safe-Harbour-Rule-Income-Tax-Act-Income-Tax-Extension-of-Safe-Harbour-Rule-Transfer-Pricing-Declared-by-Assessee-taxscan.jpg "CBDT notifies Extension of Safe Harbour Rule u/s 92CB of Income Tax Act for Acceptance of Transfer Pricing Declared by Assessee [Read Notification]")
Transfer Pricing addition is to be restricted to International Transaction not Entity Level Transactions: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that Transfer pricing adjustment is to be restricted to international transaction. The assessee raised an appeal against the...
![Transfer Pricing addition is to be restricted to International Transaction not Entity Level Transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transfer-Pricing-addition-International-Transaction-not-Entity-Level-Transactions-Transfer-Pricing-International-Transaction-ITAT-taxscan.jpg "Transfer Pricing addition is to be restricted to International Transaction not Entity Level Transactions: ITAT [Read Order]")