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section 92 of the Income Tax Act
Advance payment made to AE’s for Commercial Expediency of Pharmaceutical Business in Foreign Territory subject to ALP u/s 92 of Income Tax Act: ITAT [Read Order]
April 5, 2024
Lack of Jurisdictional Competency of TPO in Making Upward Adjustment in TP: ITAT Deletes Income Tax Addition [Read Order]
July 9, 2023
Purchase of Shares of AE can’t be regarded as International Transaction and Investigation u/s 92 cannot Applicable: ITAT [Read Order]
November 29, 2017
Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]
November 15, 2017
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