Mahindra Homes Private Limited Vs ITO (ITAT Mumbai)
Case ke facts
Yeh real estate company ka case hai. Department ne CCD (compulsorily convertible debentures) par diye interest ko arms length price se zyada maana aur TP adjustment kar diya. Saath hi professional fees aur advertisement expenses bhi allow nahi kiye.
Mudda (Issue)
Kya CCD interest par transfer pricing adjustment justified tha?
Faisla (Held)
ITAT ne ₹16.45 crore ka TP adjustment hata diya aur professional fees, advertisement aur miscellaneous expenses allow kiye. Judge ne dekha ki interest market rate par tha.
Practical takeaway
Agar aap CCD issue karte ho to transfer pricing ki detailing proper rakhni chahiye. Agar interest market rate par hai to department ka TP adjustment tikau nahi rahta.
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: 2026-10-30.