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12751500Section 92C Transfer pricing Determination of ALP Entity level V. International transactions ... -- Assessee imported crude degummed soyabean oil and sunflower seed oil from its AE abroad for captive ......
2021 TaxPub(DT) 2146 (Mum-Trib) Addl. CIT v. Bunge India (P) Ltd. Partly in favour of Assessee, Mum-Trib, ITA No. 7738/Mum/2012, ITA No. 4771/Mum/2015 and Cross Objection No. 234/Mum/2014, Cross Objection No. 149/Mum/2015, 08-Apr-2021

12723900Section 92C Transfer pricing Determination of ALP Comparables and adjustment Working capital adjustm -- Assessee having rendered software development services to its AE abroad, sought for working capital ......
2021 TaxPub(DT) 1997 (Bang-Trib) Mavenir Systems (P) Ltd. v. ITO In favour of Assessee, Bang-Trib, IT (TP) A. No. 412/Bang/2016, 25-Mar-2021

12717300Section 92C Transfer pricing Determination of ALP Selection of comparables Functional dissimilarity -- Assessee rendered IT enabled services to its AE abroad. TPO considered Vishal Information Technologi......
2021 TaxPub(DT) 1940 (Bang-Trib) Acuity Knowledge Center (India) (P) Ltd. v. Dy. CIT In favour of Assessee, Bang-Trib, IT (TP) A. No. 459/Bang/2019, 25-Mar-2021

12717700Section 92C Transfer pricing Determination of ALP Interest on outstanding receivables Assessee plead -- Assessee entered into transactions with its AE abroad. TPO proposed adjusment of notional interest o......
2021 TaxPub(DT) 1944 (Bang-Trib) : (2021) 087 ITR (Trib) 0352 Zynga Game Network India (P) Ltd. v. Dy. CIT Matter Remanded, Bang-Trib, ITA No. 2573/Bang/2019, 23-Mar-2021

12718300Section 92B Transfer pricing International transaction Determination of ALP Issuance of corporate gu -- Assessee provided guarantee/letter of comfort/BG on the loan for credit limit obtained by its AE abr......
2021 TaxPub(DT) 1950 (Hyd-Trib) Ramky Enviro Engineers Ltd. v. Asstt. CIT Matter Remanded, Hyd-Trib, ITA No. 449/H/2016, 19-Mar-2021

12673400Section 92B Transfer pricing International transaction Trade receivables from AE Arm|s length intere -- Assessee rendered mortgaged processing support and technical support services to its AE abroad. TPO ......
2021 TaxPub(DT) 1639 (Bang-Trib) ISG Novasoft Technologies Ltd. v. Dy. CIT Partly in favour of Assessee, Bang-Trib, IT(TP)A No. 3284/Bang/2018, 18-Mar-2021

12670800Section 92C Transfer pricing Determination of ALP Selection of comparables Comparables and adjustmen -- Assessee having rendered ITES to its AE abroad was granted negative working capital adjustment by TP......
2021 TaxPub(DT) 1613 (Bang-Trib) Replicon Software (India) (P) Ltd. v. Asstt. CIT In favour of Assessee, Bang-Trib, IT(TP)A No. 31/Bang/2017, 12-Mar-2021

12673700Section 92C Transfer pricing Determination of ALP CIT(A) adopted TP analysis made by TPO ... -- Assessee entered into international transaction with its AE. CIT(A), instead of examining the legali......
2021 TaxPub(DT) 1642 (Del-Trib) Intercontinental Hotels Group (India) (P) Ltd. v. Dy. CIT Matter Remanded, Del-Trib, ITA No. 4240/Del/2017, 03-Mar-2021

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