https://www.taxtmi.com/caselaws?id=797583 Entity-level benchmarking under the Transactional Net Margin Method supports deletion of a separate management-fee transfer-pricing adjustment where the entity margin is at arm's length and no distinguishing facts exist from earlier years. Customs and VAT/GST refunds recorded as balance-sheet items, rather than expenses claimed in the relevant year, require factual verification before being treated for tax purposes. Claimed short TDS credit must be verified and allowed to the extent eligible after giving the taxpayer an opportunity. Aggregate interest under the applicable interest provisions requires recomputation with a clear provision-wise breakup to permit verification. en-us Mon, 17 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797583 Entity-level benchmarking under the Transactional Net Margin Method supports deletion of a separate management-fee transfer-pricing adjustment where the entity margin is at arm's length and no distinguishing facts exist from earlier years. Customs and VAT/GST refunds recorded as balance-sheet items, rather than expenses claimed in the relevant year, require factual verification before being treated for tax purposes. Claimed short TDS credit must be verified and allowed to the extent eligible after giving the taxpayer an opportunity. Aggregate interest under the applicable interest provisions requires recomputation with a clear provision-wise breakup to permit verification. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797583