International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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Transfer pricing adjustments on corporate guarantee commission and interest on convertible loans were rejected because identical issues were previously decided in favour of the taxpayer by the ITAT; outcome: adjustments deleted. Reimbursement of expenses was held at arm's length on documentary proof and past ITAT precedent; outcome: adjustment denied. Sale of goods to an AE benchmarked using Compustat North America fell within the 3% safe harbour margin and the adjustment was dismissed. Three rejected comparables were accepted as functionally and jurisdictionally comparable; outcome: AO/TPO rejection overturned. DIANE database search for a later year failed Rule 10CA requirements; outcome: comparable search rejected. Claim for weighted R&D deduction limited to expenditure approved by the competent authority was upheld; outcome: deduction restricted to DSIR-approved quantum.
Transfer pricing adjustments on corporate guarantee commission and interest on convertible loans were rejected because identical issues were previously decided in favour of the taxpayer by the ITAT; outcome: adjustments deleted. Reimbursement of expenses was held at arm's length on documentary proof and past ITAT precedent; outcome: adjustment denied. Sale of goods to an AE benchmarked using Compustat North America fell within the 3% safe harbour margin and the adjustment was dismissed. Three rejected comparables were accepted as functionally and jurisdictionally comparable; outcome: AO/TPO rejection overturned. DIANE database search for a later year failed Rule 10CA requirements; outcome: comparable search rejected. Claim for weighted R&D deduction limited to expenditure approved by the competent authority was upheld; outcome: deduction restricted to DSIR-approved quantum.
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