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Home / Business / Entrepreneurship / Legal and Compliance

ITAT Guwahati Ruling on Mahalaxmi Continental Ltd: Key Transfer Pricing Insights

The ITAT Guwahati ruling in Mahalaxmi Continental Ltd. emphasizes the critical importance of correctly applying the TNMM transfer pricing method. It highlights how selecting dissimilar comparables or ignoring risk profiles can distort the Arm's Length Price. This ruling reinforces the need for accurate benchmarking and economic consistency under Section 92C.

https://www.skmcglobal.com/blog/itat-judgment-guwahati-on-transactional-net-margin-method-and-comparable-in-mahalaxmi-case-transfer-pricing-ruling

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