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ITAT:No mark-up warranted on 'pass-through costs' sans value addition…

ITAT: Holds subcontracting charges as operating item; Rules on comparables for…

ITAT: Denies ‘pass-through’ status for sub-contracting charges of captive…

HC:Restores AMP-adjustment back to ITAT for de-novo adjudication following earlier…

HC:Mere disagreement about TP-methods does not ipso-facto constitute question of…

ITAT:BMW's AMP-spend, international transaction, considering obligation…

HC:Admits assessee’s appeal against allocation of expenses among segments…

Pass through costs - 4 key principles and practical scenarios

ITAT:Considers raw-material provided by AE as pass-through cost for computing GP…

ITAT:Rejects 'headcount' based cost allocation, non-consideration…

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
- Litigation Tracker
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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