Indus Valley Partners (India) Private Limited Vs DCIT (ITAT Mumbai)
Case ke facts
Indus Valley Partners ka ₹72.85 crore ka transfer pricing adjustment lag gaya tha intra-group transactions pe. Company ne bola ki aggregation sahi hai aur foreign group ko tested party maana jaye.
Mudda (Issue)
Kya transfer pricing aggregation aur tested party approach sahi hai?
Faisla (Held)
ITAT ne pura adjustment hata diya. Bola aggregation aur tested party dono sahi the. Section 170A ka return ka mudda department ko wapas bheja.
Practical takeaway
Aap agar foreign group transaction dikhate ho toh aggregation aur tested party ke justification ke record ready rakho, isi pe poora adjustment turn ho sakta 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.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-27.