| 17601300 | Section 92 Transfer pricing - Computation of ALP - Imputation of interest on outstanding receivabl -- Assessee-company entered into transactions with its international associates, TPO treated the outsta......
All-HC -- 28 Aug 2024
Phoenix Lamps Ltd. v. Dy. CIT Matter remanded.
Income Tax Appeal No. 71 of 2024, 72 of 2024
2024 TaxPub(DT) 4752 (All-HC)
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| 17311700 | Section 92C Transfer pricing - Computation of ALP - Adjustment on account of delayed payments by tr -- Assessee-company was engaged in import of medical/surgical products manufactured by its group compan......
Del-Trib -- 11 Jul 2024
Stryker India (P) Ltd. v. DCIT In assessee|s favour. (By way of remand)
ITA No. 817/Del/2022
2024 TaxPub(DT) 3659 (Del-Trib)
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| 17210400 | Section 36(1)(va) Business deduction under section 36(1)(va) - Employees| contribution towards PF -- Assessee claimed deduction under section 36(1)(va) towards employees| contribution towards PF. AO di......
Hyd-Trib -- 12 Jun 2024
Oakton Global Technology Services Centre (India) (P) Ltd. v. ITO Against the assessee.
ITA No. 309/Hyd/2017
2024 TaxPub(DT) 3243 (Hyd-Trib)
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| 17388500 | Section 92BA Transfer pricing - Determination of ALP - Specified Domestic Transactions - -- Assessee entered into transactions with related parties, i.e., AE. AO treated the same as Specified ......
Pune-Trib -- 30 May 2024
Uttam Energy Ltd. v. ACIT Assessee Appeal Partly Allowed
ITA No. 2033/PUN/2019
2024 TaxPub(DT) 4119 (Pune-Trib)
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| 16942300 | Section 92B Section 92C Transfer pricing - International transaction - Letter of comfort given by -- Assessee had issued letter of comfort, and corporate guarantee on behalf of its AE|s to various ban......
Mum-Trib -- 28 Mar 2024
Shapoorji Pallonji & Co. (P) Ltd. v. Dy. CIT Assessee Appeal and Revenue Appeal Partly Allowed
ITA No. 2025/Mum/2021 and CO No. 55/Mum/2022 (Arising out of ITA No. 2233/Mum/2021), ITA No. 2233/Mum/2021
2024 TaxPub(DT) 1692 (Mum-Trib)
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| 16911300 | Section 92C Transfer pricing - Determination of ALP - Interest on foregin currency loan given to AE -- Assessee extended a foreign currency (euro) loan to its AE and charged interest at EURIBOR interest ......
Del-Trib -- 27 Mar 2024
Motherson Sumi Systems Ltd. v. DCIT Assessee Appeal Allowed
ITA No. 2054/Del/2015
2024 TaxPub(DT) 1544 (Del-Trib)
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| 16877000 | Section 14A Rule 8D(2)(iii), Disallowance under section 14A - Expenditure against exempt income - -- Assessee earned tax free dividend income on investments in shares. AO invoked rule 8D(2)(iii) and wh......
Mum-Trib -- 20 Mar 2024
ACG Associated Capsules (P) Ltd. v. ACIT Assessee Appeal and Revenue Appeal Allowed
ITA Nos. 4620/Mum/2016 and ITA Nos. 4713/Mum/2016
2024 TaxPub(DT) 1423 (Mum-Trib)
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| 16943400 | Section 92C Rule 10B Transfer pricing - Determination of ALP - TPO considered the entity level figu -- Assessee entered into international transactions with AEs and non-AEs. TPO considered the entity lev......
Hyd-Trib -- 18 Mar 2024
TPSC (India) (P) Ltd. v. Dy. CIT Assessee Appeal Allowed
ITA-TP No. 225/Hyd/2022
2024 TaxPub(DT) 1703 (Hyd-Trib)
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