NTT India Private Limited Vs Assessment Unit/NFAC/DCIT (ITAT Mumbai)
Case ke facts
Company par ₹93.23 crore ka management fee transfer pricing adjustment laga diya gaya. Assessee ne entity-level margin compare karne ki baat uthayi.
Mudda (Issue)
Kya management fee adjust karte samay entity-level comparison thik hai?
Faisla (Held)
Court ne bola ki TNMM (entity level margins) sahi hai, management fee ka addition hata diya. 80G aur TDS wale issues AO ko wapas bhej diye.
Practical takeaway
Transfer pricing mein agar pure business level ka margin comparable hai to alag se management fee ka adjustment nahi hona chahiye.
Original report: taxguru.in
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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: 2026-09-13.