https://www.taxtmi.com/caselaws?id=470715 Depreciation on acquired intangible assets requires recomputation of written-down value under earlier Tribunal directions, followed by allowance in accordance with law; TDS credit must also be granted. For transfer pricing, CUP applies only to a genuinely comparable uncontrolled transaction; because the proposed comparables were controlled or materially dissimilar, TNMM was appropriate for sales to associated enterprises. Entities exercising dominant commercial influence through substantial sales may qualify as associated enterprises through de facto control. Goodwill amortisation from a business acquisition is non-operating and should be excluded from TNMM margins, while ordinary depreciation remains operating. The ICCD interest adjustment requires fresh computation after verification of comparability and interest rate. en-us Mon, 22 Jul 2024 00:00:00 +0530 Wed, 05 Aug 2026 16:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470715 Depreciation on acquired intangible assets requires recomputation of written-down value under earlier Tribunal directions, followed by allowance in accordance with law; TDS credit must also be granted. For transfer pricing, CUP applies only to a genuinely comparable uncontrolled transaction; because the proposed comparables were controlled or materially dissimilar, TNMM was appropriate for sales to associated enterprises. Entities exercising dominant commercial influence through substantial sales may qualify as associated enterprises through de facto control. Goodwill amortisation from a business acquisition is non-operating and should be excluded from TNMM margins, while ordinary depreciation remains operating. The ICCD interest adjustment requires fresh computation after verification of comparability and interest rate. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470715