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ITAT Judgment Hyderabad: Transfer Pricing for Non-Covered AE Transactions

The ITAT Hyderabad ruling on transfer pricing for non-covered AE transactions clarifies that margins agreed under a BAPA can be extended to similar transactions not explicitly covered, provided the Functions, Assets and Risks (FAR) remain…

https://www.skmcglobal.com/blog/itat-hyderabads-landmark-ruling-on-transfer-pricing-for-non-covered-ae-transactions · International Tax

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…

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