Manaksia Steels Limited Vs DCIT (ITAT Kolkata)
Case ke facts
Company ka TP adjustment tha ki depreciation ka treatment comparables aur assessee dono pe alag tha. Department ne ₹1.13 crore ka adjustment laga diya tha.
Mudda (Issue)
Kya depreciation alag-alag treat karne se TNMM margin sahi rehta hai?
Faisla (Held)
ITAT ne depreciation ka consistent treatment na milne pe entire TP adjustment hata diya.
Practical takeaway
Agar transfer pricing mein depreciation sabhi par barabar nahi liya gaya to adjustment radd ho sakta hai. Audit sheet check kar lo ki same principle laga hai ya nahi.
Original report: TaxGuru
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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: 2026-09-19.