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arm's length price

2 articlesLatest February 2026

Feb 19, 2026|Income Tax Appellate Tribunal

Transfer Pricing | Consistent Inclusion of Comparables Across Years Establishes Functional Comparability : Income Tax Appellate Tribunal

ITAT holds that if revenue authorities previously accepted certain comparables in prior years, excluding them arbitrarily in subsequent years violates consistency and functional comparability principles under Section 92C.

Warranty Provision Deductible As Accrued Liability | Transfer Pricing Remanded For Consistency : Income Tax Appellate Tribunal Delhi

Case Law Analysis

Feb 13, 2026|Income Tax Appellate Tribunal

Warranty Provision Deductible As Accrued Liability | Transfer Pricing Remanded For Consistency : Income Tax Appellate Tribunal Delhi

ITAT Delhi holds warranty provisions are deductible as accrued liabilities under accrual accounting, and remands transfer pricing issue for consistent treatment with prior rulings.

arm's length price

Transfer Pricing | Consistent Inclusion of Comparables Across Years Establishes Functional Comparability : Income Tax Appellate Tribunal

Warranty Provision Deductible As Accrued Liability | Transfer Pricing Remanded For Consistency : Income Tax Appellate Tribunal Delhi

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