Tag Archives: Ranstad India (P.) Ltd.

Nil Transfer Pricing Adjustment Remanded and Enhanced Section 80JJAA Deduction Granted

By | July 15, 2026

Nil Transfer Pricing Adjustment Remanded and Enhanced Section 80JJAA Deduction Granted Nil Transfer Pricing Adjustment Remanded and Enhanced Section 80JJAA Deduction Granted Issue Issue I (Transfer Pricing): Whether a Transfer Pricing Officer (TPO) can sustain an Arm’s Length Price (ALP) of “Nil” for Global IT services once the assessee furnishes critical additional evidence on appeal… Read More »

Additional Evidence on Transfer Pricing and Enhanced Gross Income Merit Re-evaluation of Deductions

By | July 15, 2026

Additional Evidence on Transfer Pricing and Enhanced Gross Income Merit Re-evaluation of Deductions Additional Evidence on Transfer Pricing and Enhanced Gross Income Merit Re-evaluation of Deductions Issue Whether a Transfer Pricing Officer (TPO) can sustain an Arm’s Length Price (ALP) of “Nil” for IT services once the assessee submits fresh, comprehensive cost allocation and service… Read More »