ITAT Deletes Rs 1.13 Crore Transfer Pricing Adjustment, Flags Inconsistent Depreciation Treatment:

ITAT Deletes Rs 1.13 Crore Transfer Pricing Adjustment, Flags Inconsistent Depreciation Treatment

ITAT deleted the Rs 1.13 crore transfer pricing adjustment after finding that depreciation was treated inconsistently while comparing the assessee’s operating margin with comparable companies.

ITAT Rejects Inconsistent Transfer Pricing Method

authorSaloni KumaridateSep 12, 2026
Last update on Sep 12, 2026
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ITAT Deletes Rs 1.13 Crore Transfer Pricing Adjustment, Flags Inconsistent Depreciation Treatment

ITAT deleted the Rs 1.13 crore transfer pricing adjustment after finding that depreciation was treated inconsistently while comparing the assessee’s operating margin with comparable companies.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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