| 14680400 | Section 92C Transfer pricing - Determination of ALP - Management charges towards management support -- Assessee availed of management services from various enterprises including its AE abroad. TPO determ......
2022 TaxPub(DT) 5381 (Kol-Trib)
Cargo Partner Logistics India (P) Ltd v ITO Assessee Appeal Partly Allowed, Kol-Trib, ITA No 658/Kol/2017, 27-Jul-2022
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| 14356900 | Section 10AA Deduction under Section 10AA - Allowability - Returned income v. assessed income. - ... -- Assessee claimed deduction under section 10AA. AO allowed deduction on the returned income. Assessee......
2022 TaxPub(DT) 4143 (Bang-Trib)
Trianz Holdings (P) Ltd v ACIT Assessee Appeal Partly Allowed, Bang-Trib, IT(TP)A No 233/Bang/2021, 30-May-2022
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| 14308100 | Section 92C Transfer pricing - Determination of ALP - Interest on outstanding receivables from AE - -- Assessee entered into international transactions with its AE. TPO suggested ALP adjustment on accoun......
2022 TaxPub(DT) 3939 (Del-Trib)
GE India Business Services (P) Ltd v DC/ACIT Assessee Appeal Allowed, Del-Trib, ITA No 283/Del/2022, 26-May-2022
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| 14656300 | Section 4 Income - Capital or revenue receipt - Payment made to compensate for cancellation of the c -- Assessee agreed for providing market support services, including informing the customers about the p......
2022 TaxPub(DT) 5257 (Mum-Trib) : (2022) 100 ITR (Trib) 0082
Dow Chemical International (P) Ltd v ITO Assessee Appeal Partly Allowed, Mum-Trib, ITA No 7936/Mum/2019, 19-May-2022
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| 14143600 | Section 92C Transfer pricing Computation of arm|s length price Selection of Comparables ... -- Present appeal was filed challenging the Order passed by Tribunal for the assessment year 2012-13. R......
2022 TaxPub(DT) 2973 (Del-HC) : (2022) 444 ITR 0674
Pr. CIT v. Evalueserve.com (P). Ltd. In favour of Assessee, Del-HC, ITA No. 127/2022, 26-Apr-2022
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| 14139800 | Section 92C Transfer pricing Computation of arm|s length price Selection of Comparable ... -- Revenue filed the Income Tax Appeal challenging the Order passed by Tribunal for the assessment year......
2022 TaxPub(DT) 2935 (Del-HC)
Pr. CIT v. Mentor Graphics (India) (P). Ltd. In favour of Assessee, Del-HC, I.T.A. No. 126/2022, 26-Apr-2022
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| 14199400 | Section 92C Transfer pricing - Computation of arm|s length price - TP adjustment made in respect of -- The issue to be decided in this appeal of the assessee is with regard to transfer pricing adjustment......
2022 TaxPub(DT) 3310 (Mum-Trib)
B. Braun Medical (India) (P) Ltd. v. Dy. CIT In favour of Assessee, Mum-Trib, ITA No. 7417/MUM/2018, 20-Apr-2022
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| 14156100 | Sections 92CA(4) & 144 Assessment Transfer pricing AO made disallowance as per general provisions of -- AO made reference under section 92CA to TPO in respect of international transaction entered into by ......
2022 TaxPub(DT) 3059 (Del-Trib)
ACIT v. EFS Facilities Services (India) (P). Ltd. In favour of Assessee, Del-Trib, ITA Nos. 8346 & 8347/Del/2018, 11-Apr-2022
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