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

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

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

Domestic royalty rate cannot automatically benchmark export royalty transactions under transfer pricing rules.

authorMeetu KumaridateJul 24, 2026
Last update on Jul 23, 2026
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ITAT Deletes TP Royalty Adjustment, Orders Fresh Review of Commission Benchmarking

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

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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