Transfer PricingArticle·21 July 2026
Detailed FAR analysis is a mandate
By J the App
Executive Summary
The (ITAT, remanded a transfer pricing dispute involving a freight forwarding company after holding that the inclusion of disputed comparables requires a proper FAR analysis.
The Tribunal also restored the issue of working capital adjustment for fresh consideration by the DRP.
Domain | Corporate Tax | Transfer Pricing
Background
The assessee, engaged i...
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