AVO Carbon India Private Limited Vs Assessing Officer (ITAT Chennai)
Case ke facts
AVO Carbon India Pvt Ltd par ₹7.25 crore transfer pricing adjustment laga diya gaya tha management service fees par. Pehle bhi isi tarah ka case unke khilaaf decide hua tha.
Mudda (Issue)
Kya management service fees ka ALP Nil maana ja sakta hai?
Faisla (Held)
ITAT ne bola ki consistency ke liye management fees ka ALP zero nahi ho sakta. Purane decisions bhi consider kiye. Adjustment hata diya.
Practical takeaway
Agar management fees par adjustment ho, to pehle ke apne decided cases jarur lagao. Proper documentation rakho ki service li hai.
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
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- Dilip N. Thakkar HUF Vs ITO (ITAT Mumbai)ITAT Mumbai · Section 271(1)(c) - Galat income disclose par penalty
- Kaizen Motoventures Private Limited Vs ACIT (ITAT Raipur)ITAT Raipur · Section 148A(b) - Reopening ke notice mein 7 din ka mauka dena hota hai
- Vijay Baburao Patil Gurav Vs ITO (ITAT Pune)ITAT Pune · Section 69A - Income jo books me nahi milti
- ACIT Vs Dignesh Pramukhlal Patel (Supreme Court of India)Supreme Court of India · Section 148
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-20.