https://www.taxtmi.com/caselaws?id=357251 Sales tax subsidy received under the Haryana industrial incentive scheme was treated as a capital receipt because the scheme's purpose was industrial growth, employment and economic development, so the receipt was not taxable as revenue. Royalty paid under a separate technical collaboration agreement was held to require separate benchmarking rather than aggregation under TNMM, and its arm's length price could not be fixed at nil merely on a benefit-test approach; the matter was remanded for fresh external CUP analysis. Intra-group service payments were split issue-wise: sales commission was sustained for want of proof of services and commercial justification, while SAP maintenance, cost sharing and server charges were treated as part of operating cost not warranting separate adjustment. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 29 Mar 2018 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357251 Sales tax subsidy received under the Haryana industrial incentive scheme was treated as a capital receipt because the scheme's purpose was industrial growth, employment and economic development, so the receipt was not taxable as revenue. Royalty paid under a separate technical collaboration agreement was held to require separate benchmarking rather than aggregation under TNMM, and its arm's length price could not be fixed at nil merely on a benefit-test approach; the matter was remanded for fresh external CUP analysis. Intra-group service payments were split issue-wise: sales commission was sustained for want of proof of services and commercial justification, while SAP maintenance, cost sharing and server charges were treated as part of operating cost not warranting separate adjustment. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357251