Transfer Pricing
![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]")
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...
![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]](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]](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]](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]")
![Interest Income from FD is Eligible for Deduction u/s 10AA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Interest-Income-from-FD-is-Eligible-for-Deduction-Interest-Income-from-FD-Interest-Income-Interest-Income-FD-Deduction-ITAT-Taxscan.jpg "Interest Income from FD is Eligible for Deduction u/s 10AA: ITAT [Read Order]")
Transfer Pricing Order passed beyond the period of Limitation: ITAT quashes order u/s 92CA(3) [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) quashed the order under section 92CA(3) of the Income Tax Act,1961 as the transfer pricing order was passed beyond the period of...
![Transfer Pricing Order passed beyond the period of Limitation: ITAT quashes order u/s 92CA(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Transfer-pricing-order-Transfer-pricing-ITAT-order-taxscan.jpg "Transfer Pricing Order passed beyond the period of Limitation: ITAT quashes order u/s 92CA(3) [Read Order]")
Transfer Pricing benchmarking is based on Functional Profile of Tested Party: ITAT grants interim relief to Sulzer Tech India [Read Order]
The Income Tax Appellate Tribunal(ITAT), Mumbai bench has held that Transfer Pricing benchmarking is based on the functional profile of the tested party and granted interim relief to Sulzer Tech...
![Transfer Pricing benchmarking is based on Functional Profile of Tested Party: ITAT grants interim relief to Sulzer Tech India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Transfer-Pricing-benchmarking-ITAT-Sulzer-Tech-India-taxscan.jpeg "Transfer Pricing benchmarking is based on Functional Profile of Tested Party: ITAT grants interim relief to Sulzer Tech India [Read Order]")
No Transfer Pricing Adjustment u/s 92CA(3) of Reimbursement of Expenses incurred by Assessee on behalf of AE's: ITAT [Read Order]
The Mumbai Income Tax Appellate Tribunal has held that no transfer pricing adjustment u/s 92CA(3) of reimbursement of expenses incurred by assessee on behalf of Associated Enterprices. The...
![No Transfer Pricing Adjustment u/s 92CA(3) of Reimbursement of Expenses incurred by Assessee on behalf of AEs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Transfer-Pricing-Adjustment-Expenses-Assessee-AE-ITAT-taxscan.jpg "No Transfer Pricing Adjustment u/s 92CA(3) of Reimbursement of Expenses incurred by Assessee on behalf of AEs: ITAT [Read Order]")