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Income Tax | Royalty Payments Must Be Aggregated With Manufacturing Transactions for TP: ITAT Pune

12 Oct 2026 · 1d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Pune deletes Cummins’ royalty TP adjustment, excludes XS CAD from comparables, upholds section 14A disallowance and remands tax-credit issues. The post Royalty Payments Must Be Aggregated With Manufacturing Transactions for TP: ITAT Pune appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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