Vodafone Digilink Limited Vs DCIT (ITAT Mumbai)
Case ke facts
Vodafone par ₹296.15 crore ka transfer pricing adjustment lagaya gaya tha, mainly royalty aur AMP (advertisement/marketing) expenses ko lekar.
Mudda (Issue)
Kya royalty aur AMP expenses par transfer pricing adjustment sahi hai?
Faisla (Held)
ITAT ne Vodafone ke khilaf ki gayi transfer pricing adjustment ko hata diya. Unhone dekha ki yeh expenses business ke hisaab se valid the.
Practical takeaway
Agar aap royalty ya marketing expenses par transfer pricing adjustment face kar rahe hain, to har ek expense ko business purpose aur agreement ke document se justify karna zaruri 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
- Girdharlal Brothers Vs ACIT/JCIT/DCIT/ACIT/ITO (ITAT Mumbai)ITAT Mumbai · Section 50C
- Khathu Shyam Jangid Brahman Dharamshala Vs ITO (E) (ITAT Delhi)ITAT Delhi · Section 12AA
- Shree Madhi Vibhag Khand Udyog Sahakari Mandli Ltd. Vs PCIT (ITAT Surat)ITAT Surat · Section 263
- Abdul Rahim Vs DCIT (ITAT Chennai)ITAT Chennai · Section 271(1)(c)
- Amity Land Developers Vs Assessing Officer (ITAT Surat)ITAT Surat · Section 50C
- Krinal Gems Vs Income Tax Unit (ITAT Surat)ITAT Surat
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-11-04.