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.
Meetu Kumari
Jul 24, 2026Premium
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
Content Manager
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.
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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