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
TPO’s Rejection of CUP Analysis Despite DRP Directions: ITAT Deletes Transfer Pricing Adjustmen
Income TaxInternational TaxationOther Legal Matters
The ITAT has deleted a transfer pricing adjustment due to the TPO's rejection of a CUP analysis despite DRP directions. The tribunal emphasized the need for compliance with DRP directives. This decision protects taxpayers from arbitrary adjustments. The ruling clarifies the process for transfer pricing adjustments.
