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12552000Section 92B Transfer pricing International transaction AMP expenses Absence of any agreement betwe -- Assessee claimed deduction of AMP expenses incurred by it. TPO treated AMP expenses as excessive and......
2021 TaxPub(DT) 1221 (Pune-Trib) Kimberly Clark Lever (P) Ltd. v. ACIT In favour of Assessee, Pune-Trib, ITA No. 2481/Pun/2012, 22-Feb-2021

12494000Section 92C Transfer pricing Determination of ALP Selection of comparables Functional dissimilaritie -- Assessee rendered software development services to its AE abroad. TPO considered Bodhtree Consulting......
2021 TaxPub(DT) 0910 (Bang-Trib) Triology E-Business Software India (P) Ltd. v. Dy. CIT In favour of Assessee, Bang-Trib, IT(TP)A No. 1851/Bang/2019, 15-Feb-2021

12465700Section 92C Transfer pricing Determination of ALP Tested party vis-a-vis least complex theory ... -- Assessee entered into transactions with its AE abroad. Tribunal rejected assessee|s approach of cons......
2021 TaxPub(DT) 0795 (Mad-HC) Virtusa Consulting Services (P) Ltd. v. Dy. CIT Matter Remanded, Mad-HC, T.C.A. No. 996 of 2018, 04-Feb-2021

12422600Section 92C Transfer pricing Determination of ALP Selection of comparables Functional dissimilarity -- Assessee rendered IT-enabled services to its AE abroad. TPO considered Ninestars Information Technol......
2021 TaxPub(DT) 0533 (Pune-Trib) Ocwen Financial Solutions (P) Ltd. v. Asstt. CIT In favour of Assessee, Pune-Trib, ITA No. 2520/Pun/2017, 19-Jan-2021

12422500Section 92C Transfer pricing Determination of ALP Selection of comparables Functional dissimillarity -- Assessee rendered sales support services to its AE abroad. TPO considered ICRA online Ltd. as compar......
2021 TaxPub(DT) 0532 (Pune-Trib) BMC Software India (P) Ltd. v. Dy. CIT In favour of Assessee, Pune-Trib, ITA Nos. 219 & 209/Pun/2015, 18-Jan-2021

12413500Section 92C Transfer pricing Determination of ALP Selection of comparables Huge turnover ... -- Assessee rendered BPO services to its AE abroad. TPO considered TCS E-Serve Ltd. as comparable to as......
2021 TaxPub(DT) 0508 (Del-Trib) Serco BPO (P) Ltd. v. DCIT In favour of Assessee, Del-Trib, ITA No. 2185/Del/2015, 15-Jan-2021

12425400Section 92C Transfer Pricing Computation of arm|s length price Selection of comparables ... -- Assessee was engaged in the business of development of computer software through different units, i.......
2021 TaxPub(DT) 0547 (Karn-HC) Pr. CIT v. EDS Electronics Data Systems India (P) Ltd. Matter Remanded, Karn-HC, ITA No. 681 of 2015, 15-Jan-2021

12422300Section 92C Transfer pricing Determination of ALP Selection of comparables Functional dissimilarity -- Assessee rendered software development services to its AE abroad. TPO considered Genesys Internation......
2021 TaxPub(DT) 0530 (Bang-Trib) CSG Systems International (I) (P) Ltd. v. Jt. CIT In favour of Assessee, Bang-Trib, IT(TP)A Nos. 1081/Bang/2019 and 1007/Bang/2019, 13-Jan-2021

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