Section 80IA Income Tax Act | Internal CUP Method Is Most Appropriate For ALP Determination In Captive Power Transactions: Calcutta High Court
10 July 2025 4:35 PM IST
AO Is Not Clothed With Powers To Ascertain ALP Of Any International Transaction: Delhi High Court
9 April 2024 6:00 PM IST
ALP Of The ESOP Expenses Cannot Be Taken As ‘Nil’: ITAT
5 Oct 2023 10:30 AM IST