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Income Tax | TP Adjustment Restricted to AE Transactions & Five Comparables Excluded: ITAT Bangalore

24 Sept 2026 · 2d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Bangalore restricts TP adjustment to AE transactions, treats export incentives as operating income and excludes five functionally different comparables. The post TP Adjustment Restricted to AE Transactions & Five Comparables Excluded: ITAT Bangalore 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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