Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
ITAT directs TPO to exclude Companies with Turnover exceeding or below 10 times for Transfer Pricing Comparable Analysis
Income TaxInternational Taxation
The ITAT directed Transfer Pricing Officers (TPOs) to exclude companies with turnovers exceeding or falling below 10 times the tested party's turnover in comparable analysis. This guidance aims to improve the accuracy and fairness of transfer pricing assessments by ensuring comparables are more representative.
