STOTLAND | CONSULTING

Issue No. 02 | September 25, 2026 India dominates this week’s Global TP Monitor, accounting for all four of the material developments reviewed. The cases span a surprisingly broad section of the transfer pricing landscape—from procedural validity and TPO references to transaction aggregation, comparability, financial transactions and intercompany receivables. For one week at least, the “Global” TP Monitor has a distinctly Indian accent. The decisions are different in subj

Issue No. 01 | September 18th, 2026 Two Karnataka High Court decisions reported this week arrive at essentially the same destination from different directions: one through comparable-company selection and the other through functional characterization. In both cases, the Court declined to disturb fact-intensive transfer pricing findings reached by the Tribunal. The common thread is worth emphasizing. Transfer pricing disputes may begin with methods, margins and comparables, bu