Direct Tax

The Mumbai Bench upheld deletion of transfer-pricing adjustments concerning operation and maintenance...

The ITAT Chennai held that COVID-affected margins must be compared with same-year...

The Mumbai ITAT held that the Revenue cannot recharacterize a portion of...

The Karnataka High Court held that advance money retained as an outstanding...

The ITAT Bangalore held that technical services qualify as “fees for included...

The ITAT deleted the penalty under section 270A, holding that a bona...

The Mumbai Bench dismissed the Revenue’s appeal and held that the spend...

CBDT has issued a Guidance Note under the Income-tax Act, 2025, outlining...

CBDT has issued a revised Guidance Note under the Income-tax Act, 2025,...

India’s APA Programme achieved another milestone in FY 2025–26, reinforcing transfer pricing...