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ITAT: Accepts Sumitomo Corp's TNMM over TPO's CUP for…

ITAT: Deletes TP-adjustment qua sale of barite lumps considering benefit of +/-5%…

ITAT: Rejects TPO’s TNMM, directs adoption of either CUP or RPM following earlier…

ITAT: ‘Berry Ratio’, not OP/OC, relevant PLI for ‘Merchanting Trades Segment’

ITAT: Accepts OP/VAE over OP/TC as appropriate PLI; Excludes functionally-…

ITAT: Assessee’s predominant revenue from trading in UPS and accessories; TNMM…

ITAT: Deletes TP-adjustment qua interest on AE-loan; Chapter X inapplicable as…

ITAT: Rejects applicability of Berry Ratio to full-fledged manufacturers; Reads…

ITAT: Upholds TNMM over CUP for Sumitomo’s indenting commission; Follows precedents

ITAT: Remits assessee’s functional-characterisation issue back to TPO; Holds…

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
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- Experts' Corner
- Tax Ring
- Insights
- Special Coverage
- Media
  - Taxsutra TV
  - Podcast
- IBFD
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Library
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick