ITAT: APA Margin Cannot Be Applied to Assessment Year Outside Its Coverage:
The Delhi ITAT held that an APA margin cannot be applied to an assessment year outside the APA's coverage and directed verification of the working capital adjustment.
Delhi ITAT Rejects APA Margin for AY Outside Coverage
Vanshika verma
Jul 19, 2026Premium
ITAT: APA Margin Cannot Be Applied to Assessment Year Outside Its Coverage
The Delhi ITAT held that an APA margin cannot be applied to an assessment year outside the APA's coverage and directed verification of the working capital adjustment.
Also Read
ITAT Remands Bad Debt, 80G Claim and Penalty Issues for Fresh Adjudication ITAT Orders Fresh Assessment After Accepting Insolvency-Related Delay and Non-ComplianceITAT Allows Standard Chartered's Expatriate Salary and Direct Cost Claims Section 271B Penalty Is Unsustainable Since AO Considered Tax Audit Report Before Completing Reassessment, Holds ITAT
About Author
Vanshika verma
Content Writer
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Studycafe
Delhi, Delhi, India
1592My Recent Articles
- ITAT Orders Fresh Assessment After Accepting Insolvency-Related Delay and Non-CompliancePremium
- Wrong Order Challenged: ITAT Rejects Appeal, Grants Liberty to File Fresh OnePremium
- ITAT Orders Fresh Hearing in TDS Dispute Over Online Movie Ticket Convenience FeePremium
- ITAT Gives Relief to Ex-Army Veteran, Allows Delayed Tax Appeals to Be Heard on MeritsPremium
- Centre Grants Income Tax Exemption to Delhi Pollution Control Committee u/s Section 10(46)
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts