https://www.taxtmi.com/caselaws?id=771435 Transfer pricing on associated-enterprise advances may be benchmarked through internal CUP, while separate notional interest on receivables is unwarranted where sales are tested under TNMM with working-capital adjustment, as this would duplicate the adjustment. Approved in-house R&D expenditure may qualify for weighted deduction despite Form 3CL not quantifying expenditure for the relevant period. Goodwill arising from a court-sanctioned amalgamation is a depreciable intangible asset. Reallocation of common expenses requires a demonstrated nexus with eligible-unit profits. Section 14A disallowance and related book-profit adjustment do not arise without exempt income. Commission to non-resident agents for services rendered abroad is not subject to tax deduction where the payment is not chargeable to tax in India. en-us Wed, 21 May 2025 00:00:00 +0530 Tue, 25 Aug 2026 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771435 Transfer pricing on associated-enterprise advances may be benchmarked through internal CUP, while separate notional interest on receivables is unwarranted where sales are tested under TNMM with working-capital adjustment, as this would duplicate the adjustment. Approved in-house R&D expenditure may qualify for weighted deduction despite Form 3CL not quantifying expenditure for the relevant period. Goodwill arising from a court-sanctioned amalgamation is a depreciable intangible asset. Reallocation of common expenses requires a demonstrated nexus with eligible-unit profits. Section 14A disallowance and related book-profit adjustment do not arise without exempt income. Commission to non-resident agents for services rendered abroad is not subject to tax deduction where the payment is not chargeable to tax in India. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771435