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Flash

New Income-tax Bill, 2025 receives President's assent

Lok Sabha passes The Taxation Laws (Amendment) Bill, 2025

Lok Sabha passes Income-tax Bill, 2025

In New IT Bill latest version, adverse AMT taxation proposal done away with

New IT Bill latest version maintains status quo on loss carry forward provision

In new Income tax Bill latest version, important amendment vis-a-vis AE shareholding threshold

Snapshot of key proposals in Taxation Laws Amendment Bill, 2025, for amending IT Act, 1961

Copy of Income-tax Bill as reintroduced in Parliament

SC: 50 Key Excerpts from SC's split verdict in Shelf Drilling controversy

Given split verdict in Shelf Drilling, SC to hear matter afresh

First on Taxsutra

Search Judgment Aftermath - Revenue seeks SC's clarification vis-a-vis Sec.148 proceedings

First on Taxsutra

SC holds 'substantial question of law' lies before HC on comparable selection & ALP…

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SC decisively sets aside/reverses Karnataka HC judgment on comparables matter, allows Revenue appeal…

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Adjustments
- Accounting Policies
- Capacity
- Credit period
- Depreciation
- Others
- Risk
- Working Capital
ALP computation
- Arithmetic Mean - Arms Length range
- Benefit of +/- 5%
- Berry Ratio
- Entity level v. transaction level
- Margin computation dispute
- Operating/Non operating Income and Expenses
  - Foreign exchange gain / loss
- Pass through costs
- Profit level indicator (eg sales or costs)
  - Cash PLI
- Segmental results
- Single Year vs Multiple Year
- Suomoto adjustment by assessee
Appellate Authority - Powers, Jurisdiction etc.
- Admission of additional evidence
- Admission of additional ground
- DRP / CIT(A) order binding on AO
- Miscellaneous Application / Miscellaneous Petition
- Non-speaking DRP/ CIT(A) orders
- Power to remand matter back to AO/TPO
- Scope and powers
Appellate Authority - Powers, Jurisdiction etc.
Applicability of TP-provisions to income covered under the Tonnage Tax Scheme
Arms length principle under tax holiday provisions
Benchmarking
- Availability of Data
- Captive service provider
- Companies held to be functionally similar
- Concept of 'tested party'
- Controlled transaction as comparable
- Domestic and International transactions
- Filters
  - Bad debts filter
  - Employee cost
  - Financial year
  - Foreign exchange earnings
  - Onsite vs. Offshore Revenue Filter
  - Other filters
  - R&D filter
  - Related party transaction
  - Turnover
- Foreign comparables
- Functional similarity / dissimilarity
  - Exclusion of comparable due to unreliable financial results
  - Fluctuations in profit margins & comparability
  - Govt. owned undertakings
  - High end services vis--vis Low end services
  - High end services vis-à-vis Low end services
  - Impact on comparability of events like merger, acquisition, spin off
  - KPO vs BPO
  - Loss Making comparables
  - Outsourcing of work
  - Ownership of Intangible & comparability
  - Relevance of product similarity for comparability
  - Secret comparables
  - Software product companies vs. Software service companies
  - Super normal profit comparables
- Industry Rates
- Internal vs. External comparables
- Location Saving / Locational Advantage
- Relevance of FAR
- Reliance on Government Guidelines (RBI, FIPB, Commerce Ministry Press Notes, etc)
- Rulings having discussion on comparability of specific companies
- Separate and combined transactions
- Updation of comparables
- Use of Customs Data
Commercial expediency
Concept of tested party
COVID-19
Definitions
- Associated Enterprise
- International Transaction
Delayed pronouncement of order due to Covid-19 lockdown
DIN on departmental communication
Domestic TP (Pre 2012 period)
E-assessment
Functional Classification
- Contract Manufacturing
- Contract R&D
- Distributor
- Retail traders
- Sogo shosha (acting as trading intermediaries)
Functional similarity or dissimilarity
Functional similarity/ dissimilarity
International transactions
- Commission
- Cost Allocations
- Cost Sharing Arrangements
- Deemed International transactions
- Employee Stock Option Plans
- Guarantee
- Intangibles - Trademarks, Copyrights, etc.
- Inter-company balance receivables
- Interest
  - FCCD Interest
- Issue of shares
- Loan
- Management Charges
- Marketing intangible/ AMP adjustment
  - AMP-Intensity Adjustment
- Other intra-group services
- Profits attributable to PE
- Provision of Freight forwarding/ Logistics services
- Provision of Information Technology Enabled Services (ITeS)
- Provision of Investment advisory services
- Provision of marketing support services
- Provision of software development service
- Purchase of fixed asset
- Reimbursements
- Royalty
- Sale of Shares
- Transfer of business to AE
- Treatment of CCD/FCCD/OFCD
- Treatment of share application money as loan
Methods
- Comparable Uncontrolled Price Method (CUP)
- Cost Plus Method
- Cost Plus Method more appropriate than TNMM
- CUP more appropriate than TNMM
- Profit Split Method
- Resale Price Method
- Ruling relevant for other method (6th method)
- TNMM more appropriate than CUP
- Transaction Net Margin Method
- Transactional Net Margin Method
Opportunity of being heard
Other
Penalty
- Concealment Penalty
- Penalty for non-filing / delay in filing particulars, audit report
Powers / Jurisdiction of Appellate Authority
- Condonation of delay
Provision of Business Support Services
Provision of software development services
Reference to Safe Harbour Rules
Rulings having discussion on comparability of specific comparables
shareholder services
Specified domestic transaction (SDT)
Substantial question of law on comparables
TNMM
TP adjustment & MAT provisions
Transfer pricing
Transfer Pricing applicability
- Base erosion plea u/s 92(3)
- Pre-2002 provisions
- Pre-condition for invoking Chapter X & Intent
- Reference to TPO
- TP applicability & existence of income/ taxable income
Transfer Pricing assessments
- Aggregation of Transactions
- assessment post merger/amalgamation
- Consideration of APA/MAP
- Final assessment without draft order
- Granting opportunity of being heard
- Miscellenous petition / application
- Powers / Jurisdiction of Assessing Authorities
  - Adjustments by TPO on issues not referred by AO
  - Questioning commercial expediency / Proving Benefit test
  - TPOs order binding on AO
- Reassessment u/s 147 in reference to transfer pricing provisions
- Relevance of International Material (OECD Guidelines, International case laws)
  - Reference to BEPS Action Plans
- Remand for fresh consideration
- Resolution under MAP/APA
- Retraction of comparables
- Revision u/s 263 w.r.t transfer pricing
- Right of assessee to seek correction of own mistakes
- Right to contest comparable when not contested before earlier forum
- Rule of Consistency
- Secondary adjustment
- Stay of demand
- Threshold limit of Rs 5 crores
- Time limit for completing the assessment
- TP and Search Proceedings

Number

Applevel

Year

Rulings

High Court Latest

HC: Final assessment time-barred on AO's failure to verify service date; Dismisses Revenue's…

Oct 01, 2025

Income tax Appellate Tribunal

ITAT: Allows Sec.80-IA deduction, holds TPO's cost-reallocation between units beyond scope of ALP-…

Sep 30, 2025

Income tax Appellate Tribunal

ITAT: Having finalized first order, AO cannot pass 'second' assessment order pursuant to DRP-…

Sep 30, 2025

High Court

HC: Allows Deloitte's writ against reassessment; AO not empowered to examine if assessee satisfied APA-…

Sep 29, 2025

Trending Topics :

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Reassessment
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Union Budget - 2025
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News

News Latest

'Tax Beats' - Podcast to Demystify Income-tax Act, 2025!

Oct 06, 2025

News

‘Doppelgänger’ Tool on Income-tax Act, 2025 vs 1961! Watch Magic Unfold!

Aug 22, 2025

News

New Income-tax Bill, 2025 receives President's assent

Aug 21, 2025

News

Lok Sabha passes The Taxation Laws (Amendment) Bill, 2025

Aug 11, 2025

Experts' Corner

Expert Columns

Nandini Bhatia

Bhatia & Bhatia, Chartered Accountants

Navigating Tax and Transfer Pricing for Global Capability Centres (GCCs) in India: Key Considerations for MNCs

Sep 09, 2025

Expert Columns

Nishit Parikh

Sr.Director, Corporate Tax & Transfer Pricing – Nexdigm

Navigating the Upcoming Transfer Pricing Compliance Cycle in the UAE

Sep 08, 2025

Tax Ring

Finance Bill, 2025 - Transfer Pricing Proposal of 'Block Assessment' -...
Feb 01, 2025
Delhi HC's 'Wholesome Approach' on APA - Welcome Verdict?...
Jul 07, 2023

Updates

Income tax Appellate Tribunal Latest

ITAT: CIT(A) erred in restoring matter as ex-parte; Directs deciding TP-issues on merits

Oct 01, 2025

High Court

HC: Holds assessment order passed after 10-year lag post ITAT-remand as time-barred

Oct 01, 2025

Income tax Appellate Tribunal

ITAT: Dismisses TP grounds being covered under APA as withdrawn

Oct 01, 2025

Income tax Appellate Tribunal

ITAT: Dismisses Timex Group India & Revenue’s appeals as reimbursement of AMP expenses issue covered by…

Oct 01, 2025

Litigation Tracker

HC: Admits Revenue’s appeal against ITAT-order deleting AMP adjustment in case of Kellogg India

Sep 29, 2025

SC: Stays HC order quashing DRP orders lacking DIN

Sep 26, 2025

HC: Set to examine assessment validity against non-existent company due to ITBA system error; Admits Revenue…

Sep 24, 2025

HC: Admits assessee’s appeal against ITAT-order on TP adjustment qua interest on receivables and comparable…

Sep 03, 2025

Kaleidoscope

Reflections on Indian TP controversies – “Working Capital Adjustment”

Jul 09, 2024

Reflections on Indian TP controversies – "Profit Split Method”

Aug 04, 2023

BEPS

Stakeholders express concern over ‘twin-tests' in Draft Rules for Domestic Legislation on Scope under…
Apr 26, 2022
Stakeholders on Implementation Framework for Global Minimum Tax seek simplification, dispute resolution…
Apr 18, 2022

Taxsutra TV

Mr. Vijay Iyer bats for a more effective dispute resolution mechanism, easier compliances, effective tax rates

Jan 30, 2022

Rishabh Kumar Sawansukha, Vice President – Taxation, Snapdeal

Nov 19, 2015

Book Reviews

Tangible Guide to Intangibles

Transfer Pricing Demystified

Taxsutra Insights

Other Method – A Review In Light of Select Rulings

Aug 22, 2025

Reflections on Indian TP controversies - "Corporate Guarantee"

Jun 11, 2024

Loophole Games - A Treatise on Tax Avoidance Strategies (4th Edition, 2024)

First on Taxsutra

Search Judgment Aftermath - Revenue seeks SC's clarification vis-a-vis Sec.148 proceedings

First on Taxsutra

SC holds 'substantial question of law' lies before HC on comparable selection & ALP…

First on Taxsutra

SC decisively sets aside/reverses Karnataka HC judgment on comparables matter, allows Revenue appeal…

Experts' Corner

Expert Columns

Nandini Bhatia

Bhatia & Bhatia, Chartered Accountants

Navigating Tax and Transfer Pricing for Global Capability Centres (GCCs) in India: Key Considerations for MNCs

Sep 09, 2025

Expert Columns

Nishit Parikh

Sr.Director, Corporate Tax & Transfer Pricing – Nexdigm

Navigating the Upcoming Transfer Pricing Compliance Cycle in the UAE

Sep 08, 2025

Global TP Battleground

Intra Group Debt Financing: UK Ruling on TP and Corporate Tax Considerations

Aug 27, 2024

Australian Federal Court ruling on Commercial Rationality - An Analysis

Apr 15, 2024

Loophole Games - A Treatise on Tax Avoidance Strategies (4th Edition, 2024)

Tax Ring

Finance Bill, 2025 - Transfer Pricing Proposal of 'Block Assessment' -...
Feb 01, 2025
Delhi HC's 'Wholesome Approach' on APA - Welcome Verdict?...
Jul 07, 2023

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Home
Direct Tax
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- All
- Rulings
  - Rulings
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- Rulings
- Litigation Tracker
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- Experts' Corner
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- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick