| 16668700 | Section 92C Transfer pricing - Determination of ALP - Comparables and adjustment - Adjustment for -- Assessee entered into international transaction with its AE. TPO noticed that assessee made a clai......
ITAT, Ahmedabad Bench -- 12 Jan 2024
Dy. CIT v. Ina Bearing India (P) Ltd. Matter remanded.
I.T.A. No. 539/Ahd/2022 with C.O. No. 02/Ahd/2023 and I.T.A. No. 540/Ahd/2022 with C.O. No. 03/Ahd/2023
2024 TaxPub(DT) 296 (Ahd-Trib)
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| 16349900 | Section 92C Transfer pricing - Computation of ALP - Selection of comparables - Functional dissimila -- Revenue challenged order of CIT (A) in directing TPO to exclude a company namely, |T| from final lis......
ITAT, Delhi Bench -- 16 Oct 2023
DCIT v. Reservation Data Maintenance India (P) Ltd. In assessee|s favour
I.T.A No. 5351/Del/2017
2023 TaxPub(DT) 6712 (Del-Trib)
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| 16483500 | Sectrion 92C Transfer pricing - Determination of ALP - Selection of comparables - Functional dissim -- Assessee rendered back office support services to its AE abroad. TPO considered Eclerx Servi......
ITAT, Mumbai Bench -- 07 Sep 2023
ITO v. Integreon Managed Solution (India) (P) Ltd. In assessee|s favour.
ITA Nos. 2095/Mum/2012, 2307/Mum/2012 and 586/Mum/2015
2023 TaxPub(DT) 7312 (Mum-Trib)
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| 16148900 | Sections 92C & 80-IA Transfer pricing - Determination of ALP - Domestic transactions in case of ca -- Assessee was engaged in the business of power generation through windmills and used power generated......
ITAT, Chennai Bench -- 30 Aug 2023
Eveready Spinning Mills (P) Ltd. v. ACIT In assessee|s favour.
IT (TP) A No. 2/Chny/2022
2023 TaxPub(DT) 5497 (Chen-Trib)
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| 16054400 | Section 92C Transfer pricing - Computation of ALP - Selection of comparables - -- Assessee filed its Return of Income and declared its income as Rs. 3,47,99,820. Having regard to fac......
High Court of Delhi -- 31 Jul 2023
Pr. CIT v. Reservation Data Maintenance India (P) Ltd. In assessee|s favour
ITA No. 413/2023
2023 TaxPub(DT) 4929 (Del-HC)
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| 16072500 | Section 37(1) Business expenditure - Interest on late payment of service tax - Allowability of - -- Assessee claimed deduction on account of interest on late payment of service tax. AO disallowed ass......
ITAT, Mumbai Bench -- 18 Jul 2023
Frost & Sullivan (India) (P) Ltd. v. Dy. CIT In assessee|s favour.
ITA Nos. 1259/Mum/2015 and 1148/Mum/2015
2023 TaxPub(DT) 5071 (Mum-Trib)
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| 15911200 | Section 36(1)(v) Business deduction under section 36(1)(v) - Contribution to gratuity fund - Approv -- Assessee claimed deduction on account of contribution to gratuity fund. AO disallowed deduction on t......
ITAT, Ahmedabad Bench -- 30 Jun 2023
Huntsman International (India) (P) Ltd. v. Dy. CIT In assessee|s favour.
ITA No. 1192/Ahd/2015
2023 TaxPub(DT) 3984 (Ahd-Trib)
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| 16346600 | Section 144(3) Section 115JB MAT - Computation of book profit - AO neither made any discussion nor -- Assessee challenged computation of book profit making adjustment on account of addition made in resp......
ITAT, Mumbai Bench -- 20 Jun 2023
Greatship (India) Ltd. v. Asstt. CIT In assessee|s favour.
ITA No. 2422/Mum/2022
2023 TaxPub(DT) 6679 (Mum-Trib)
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