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Income Tax | Transfer Pricing Adjustment Alone Cannot Trigger Section 271(1)(c) Penalty: ITAT Ranchi

5 Oct 2026 · 5 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Ranchi upheld deletion of ₹14.85 crore penalty on transfer pricing adjustments, leave encashment and legal fees where facts were disclosed. The post Transfer Pricing Adjustment Alone Cannot Trigger Section 271(1)(c) Penalty: ITAT Ranchi appeared first on TaxGuru .

Attribution

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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