Tuesday, 20 October, 2026

Tag: arm’s length price


ITAT _ Income Tax Appellate Tribunal _ LawNotify

April 6, 2026 : The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has held that where an Advance Pricing Agreement (APA) covers the relevant assessment year, transfer pricing issues must be revisited in accordance with the agreed terms. Read more…


February 21, 2026 : The Delhi Bench ‘H’ of the Income Tax Appellate Tribunal (ITAT) has deleted a transfer pricing adjustment of ₹3,42,31,778 made against Varun Beverages Limited for Assessment Years 2016–17, 2017–18 and 2018–19, holding that the interest charged Read more…