Transfer pricing disputes often revolve around complex issues, such as imputing interest on outstanding receivables in international transactions. The recent ruling in Ramboll India Pvt. Ltd. vs. ACIT by the Income Tax Appellate Tribunal (ITAT), Delhi, provides

In the dynamic world of tax law, determining eligibility for deductions under Section 10A and applying transfer pricing regulations often lead to disputes. The recent ruling in CIT-I vs. Birlasoft Ltd. by the Delhi High Court sheds

In the world of transfer pricing, defining the scope and boundaries of adjustments is crucial for maintaining fairness and accuracy in tax administration. The recent ruling in Indorama Ventures Oxides Ankleshwar Pvt. Ltd. vs. Income Tax Department

Transfer pricing has long been a contentious area in taxation, as it determines the arm’s length price (ALP) of transactions between associated enterprises (AEs). One key element in transfer pricing analysis is selecting the right comparables to