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NEWS FLASH   TP - Economic adjustments for non-creditable customs duties and working capital cycles are mandatory to ensure comparability: ITAT (See Breaking News) TP - Parity must be maintained between operating cost and income base, specifically regarding ESOP reimbursements & foreign currency receivables: ITAT (See Breaking News) TP - TNMM is preferred over CUP method if there are significant contractual and economic differences between AE & non-AE transactions that cannot be accurately adjusted: ITAT (See Breaking News) I-T - Section 44C is an exhaustive provision for head office expenses meeting a specific tripartite test - YES: ITAT (See Breaking News) I-T - Foreign taxes paid, such as Japanese Inhabitant or Enterprise taxes, that do not qualify for credit u/s 90/91, are allowable as business expenditure u/s 37(1) r/w Explanation 1 to Sec 40(a)(ii): ITAT (See Breaking News) TP - If entity is debt-free, it cannot be presumed that borrowed funds were utilized to provide credit facilities to AEs : ITAT (See Breaking News) TP - Profit margin agreed upon in Bilateral APA for specific AEs constitutes reliable benchmark for determining ALP of similar transactions with non-covered AEs: ITAT (See Breaking News) TP - Once closely linked transactions are validly benchmarked under TNMM, segregating one component such as intra-group services for separate benchmarking can lead to impermissible double adjustment: ITAT (See Breaking News) TP - In back-to-back project execution model, CUP is appropriate method for benchmarking, and TNMM cannot be forced merely by treating Indian project office as captive sub-contractor: ITAT (See Breaking News)   SIGN IN   Username Password Forgot Password   Home >> Breaking News   Breaking News  First    Previous Record 1 to 20 of 11490 Next     Last    Bengaluru, Aug 14, 2026 By TII News Service TP - Economic adjustments for non-creditable customs duties and working capital cycles are mandatory to ensure comparability: ITAT ... Bengaluru, Aug 14, 2026 By TII News Service TP - Parity must be maintained between operating cost and income base, specifically regarding ESOP reimbursements & foreign currency receivables:... Ahmedabad, Aug 14, 2026 By TII News Service TP - TNMM is preferred over CUP method if there are significant contractual and economic differences between AE & non-AE transactions that cannot... Mumbai, Aug 13, 2026 By TII News Service I-T - Section 44C is an exhaustive provision for head office expenses meeting a specific tripartite test - YES: ITAT ... Pune, Aug 13, 2026 By TII News Service I-T - Foreign taxes paid, such as Japanese Inhabitant or Enterprise taxes, that do not qualify for credit u/s 90/91, are allowable as business ex... New Delhi, Aug 13, 2026 By TII News Service TP - If entity is debt-free, it cannot be presumed that borrowed funds were utilized to provide credit facilities to AEs : ITAT ... Hyderabad, Aug 12, 2026 By TII News Service TP - Profit margin agreed upon in Bilateral APA for specific AEs constitutes reliable benchmark for determining ALP of similar transactions with ... Pune, Aug 12, 2026 By TII News Service TP - Once closely linked transactions are validly benchmarked under TNMM, segregating one component such as intra-group services for separate ben... New Delhi, Aug 12, 2026 By TII News Service TP - In back-to-back project execution model, CUP is appropriate method for benchmarking, and TNMM cannot be forced merely by treating Indian pro... New Delhi, Aug 11, 2026 By TII News Service I-T - Statutory time limits for completing assessments u/s 153 are mandatory in DRP proceedings : ITAT ... Mumbai, Aug 11, 2026 By TII News Service TP - ALP rate of interest on loan advanced to AEs shall be determined based on interest rate charged in country where loan is received: ITAT ... Mumbai, Aug 10, 2026 By TII News Service I-T - Pure reimbursement of actual expenses on cost-to-cost basis without any profit element does not constitute taxable income and cannot be cla... Mumbai, Aug 10, 2026 By TII News Service I-T - Reimbursement of salary costs for seconded employees on cost-to-cost basis does not constitute FTS if Indian entity acts as economic employ... New Delhi, Aug 10, 2026 By TII News Service I-T – Beneficial tax rates on dividends provided under DTAA override domestic Dividend Distribution Tax rates u/s 115-O of Income-tax Act: ITAT... Mumbai, Aug 07, 2026 By TII News Service DTAA - A transaction is taxable in India where no income arising from such transaction is taxed in India, no profits is attributed to PE in India... Mumbai, Aug 07, 2026 By TII News Service I-T - ESOP expenses quantified under fair value method are allowable deductions u/s 37: ITAT ... Mumbai, Aug 07, 2026 By TII News Service I-T - Capital gains from sale of shares in real estate company are taxable only in state of residence if investment is minority holding: ITAT ... Mumbai, Aug 06, 2026 By TII News Service I-T - Additional claim for treaty relief u/s 90 cannot be admitted for first time before Tribunal if its determination depends on mandatory factu... New Delhi, Aug 06, 2026 By TII News Service TP - Comparables must satisfy filters adopted for benchmarking, including RPT threshold, functional comparability, availability of segmental data... New Delhi, Aug 06, 2026 By TII News Service TP - Omission of clause (i) of Sec 92BA by Finance Act, 2017, without any saving clause, renders it retrospectively inoperative from date of its ...   TII SEARCH   Case Law Advanced Search Case Laws Quick Search Circular/Notification/Instruction DTAA News Social Secuirity Agreement

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