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3 days ago17 min read
Advance Pricing Agreements in India: Resolving Transfer Pricing Disputes
India's APA framework fosters certainty in transfer pricing, reducing litigation and creating an investor-friendly tax environment for MNCs.
Jun 223 min read
ITAT Rules Out Additions to Completed Assessment Years in the Absence of Incriminating Evidence
ITAT confirms no tax additions without incriminating evidence, even for statements recorded under s.132(4).
Jun 224 min read
DCF Method for OCPS Valuation Validated: ITAT Rejects Excess Premium Addition for Shares Issued to Holding Company
ITAT upholds DCF method for OCPS, dismissing Revenue's appeal on excess premium taxability under s. 56(2)(viib).
May 242 min read
Delhi HC Overrules Use of Bright Line Test for AMP Expenses in Transfer Pricing Cases
Delhi HC rules BLT unfit for ALP calculations in multinational AMP expense cases.
Oct 3, 20233 min read
Taxing Net Income, Not Gross Receipts: ITAT’s Clarification on Charitable Trust’s Taxation
ITAT rules on proper tax base for charities, stressing net income and registration impacts.