Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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ITAT adjudicated transfer pricing dispute, directing significant procedural adjustments. The tribunal found computational discrepancies in Arm's Length Price (ALP), mandating TPO to recalculate transfer pricing adjustment of INR 11,96,41,940. Specifically, ITAT instructed exclusion of MPS Limited from comparables list due to functional dissimilarities and directed inclusion of R. Systems International Limited after functional comparability assessment. Additionally, the tribunal mandated AO to grant full credit for Dividend Distribution Tax (DDT) upon verification of submitted challans and recompute potential interest under Section 115P, effectively resolving multiple taxation-related contentions through precise administrative directions.
ITAT adjudicated transfer pricing dispute, directing significant procedural adjustments. The tribunal found computational discrepancies in Arm's Length Price (ALP), mandating TPO to recalculate transfer pricing adjustment of INR 11,96,41,940. Specifically, ITAT instructed exclusion of MPS Limited from comparables list due to functional dissimilarities and directed inclusion of R. Systems International Limited after functional comparability assessment. Additionally, the tribunal mandated AO to grant full credit for Dividend Distribution Tax (DDT) upon verification of submitted challans and recompute potential interest under Section 115P, effectively resolving multiple taxation-related contentions through precise administrative directions.
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