https://www.taxtmi.com/highlights?id=105890 Transfer pricing adjustments to mark-ups on marketing and business support services require determination of the arm's length price using a prescribed method under section 92C and rule 10B. The mark-up cannot be disallowed solely on assumptions that the services are coordination support or pass-through in nature. IGST on imported goods outstanding from an earlier year is deductible under section 43B in the year of actual payment. Payment reported in the relevant tax audit report supports a deduction claim made during assessment proceedings. en-us Fri, 06 Nov 2026 10:55:25 +0530 Fri, 06 Nov 2026 10:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105890 Transfer pricing adjustments to mark-ups on marketing and business support services require determination of the arm's length price using a prescribed method under section 92C and rule 10B. The mark-up cannot be disallowed solely on assumptions that the services are coordination support or pass-through in nature. IGST on imported goods outstanding from an earlier year is deductible under section 43B in the year of actual payment. Payment reported in the relevant tax audit report supports a deduction claim made during assessment proceedings. Highlights Income Tax Fri, 06 Nov 2026 10:55:25 +0530 https://www.taxtmi.com/highlights?id=105890