Judgement

ITAT accepts TNMM for royalty, remands commission benchmarking, and grants relief on Section 54G claim.

ITAT Deletes TP Royalty Adjustment, Orders Fresh Review of Commission Benchmarking

ITAT Deletes TP Adjustments on Brand Royalty, ECB Interest & AMP Expenses in Vodafone Idea Case

The ITAT Delhi has held that consideration received for rendering finance, accounting, procurement, treasury and human resource support services to their Indian affiliate cannot be characterised as royalty.

ITAT Holds Business Support Service Receipts Are Not Taxable in India as Royalty 

ITAT holds fully disclosed taxability dispute cannot attract penalty under Section 270A provisions.

ITAT Cancels Penalty Arising from Royalty and FTS Characterisation Dispute

High Court holds refunded royalty under APA cannot be taxed as real income.

Bombay High Court Upholds APA-Based Royalty Adjustment; Refunded Rs. 19.44 Crore Cannot Be Taxed as Income of Foreign AE

The Income Tax Appellate Tribunal (ITAT) Delhi grants relief to Bellsonica Auto Component India Pvt. Ltd. in a transfer pricing dispute relating to royalty and technical fee payments to its associated enterprise.

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ITAT Deletes TP Royalty Adjustment, Orders Fresh Review of Commission Benchmarking

ITAT Deletes TP Adjustments on Brand Royalty, ECB Interest & AMP Expenses in Vodafone Idea Case

ITAT Holds Business Support Service Receipts Are Not Taxable in India as Royalty

ITAT Cancels Penalty Arising from Royalty and FTS Characterisation Dispute

Bombay High Court Upholds APA-Based Royalty Adjustment; Refunded Rs. 19.44 Crore Cannot Be Taxed as Income of Foreign AE

ITAT Directs AO to Restrict Royalty and Technical Fee Adjustment to 1.9% of Net Sales as Accepted in Advance Pricing Agreement with CBDT