Adama India Pvt. Ltd. Vs DCIT (ITAT Hyderabad)
Case ke facts
Assessee ne AE ko management services ke ₹5.10 crore diye. Department ne ALP zero laga diya aur ya SBI lending rate laga kar adjustment kara tha.
Mudda (Issue)
Kya AE se management services liye paison pe ALP zero ya SBI lending rate se adjustment sahi hai?
Faisla (Held)
ITAT Hyderabad ne bola department ALP zero nahi kar sakta bina basis ke. SBI lending rate se bhi adjustment galat hai. Sari TP adjustment hata di.
Practical takeaway
AE ki services ka sahi benchmarking aur documents zaruri hain. Department bina logic zero nahi kar sakta.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Balakrishna Venkapppa Bhandary Vs DCIT (ITAT Mumbai)ITAT Mumbai · Section 56(2)(x) (gifts/under-value asset transfer)
- DCIT Vs Hitesh S. Mehta (ITAT Mumbai)ITAT Mumbai
- Henkel Chembond Surface Technologies Ltd. Vs ACIT (ITAT Mumbai)ITAT Mumbai
- Sahkari Ganna Vikas Samiti Limited Vs ACIT Sitapur/CPC (ITAT Lucknow)ITAT Lucknow · Section 80P (Deduction to co-op societies)
- Yanfeng India Automotive Interior Systems Pvt. Ltd. Vs Joint CIT (OSD) (ITAT Ahmedabad)ITAT Ahmedabad
- ITO Vs Sumitra Rajeshbhai Jain (ITAT Mumbai)ITAT Mumbai
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-22.