CASE SEARCH

OR

13623900Section 92C Transfer pricing Computation of arm|s length price International transaction of renderin -- Assessee received a sum in the international transaction of |Provision of Engineering services|, a s......
2022 TaxPub(DT) 0328 (Pune-Trib) Neil Soft (P) Ltd. v. Dy. CIT In favour of Assessee, Pune-Trib, ITA No. 256/PUN/2021, 07-Jan-2022

13603500Section 92C Transfer pricing Computation of ALP Adjustment on account of providing corporate guarant -- AO made an addition qua/ TP adjustment on account of providing corporate guarantee by assessee to it......
2022 TaxPub(DT) 0192 (Del-Trib) PCI Ltd. v. ACIT Against Assessee, Del-Trib, I.T.A. Nos. 7302 & 7959/Del/2019, 22-Dec-2021

13652800Section 92C Transfer pricing Determination of ALP Interest on CCDs issued to AE ... -- Assessee issued unsecured and compulsory convertible debentures to overseas AE bearing interest at t......
2022 TaxPub(DT) 0570 (Bang-Trib) Praxair India (P) Ltd. v. Dy. CIT In favour of Assessee, Bang-Trib, IT(TP)A No. 506/Bang/2016, 06-Dec-2021

13736800Section 92C Transfer pricing Computation of ALP Adjustment on receivables going by SBI|s interest ra -- Assessee-company was aggrieved with Revenue|s action of making ALP adjustment on receivables going b......
2022 TaxPub(DT) 0934 (Hyd-Trib) Corteva Agriscience Services India (P) Ltd. v. Asstt. CIT In favour of Assessee, Hyd-Trib, ITA No. 2185/Hyd/2017, 26-Nov-2021

13521200Section 92C Transfer pricing Computation of ALP Upward adjustment on account of performance fees and -- Assessee-company entered into international transactions with its AE. As the international transacti......
2021 TaxPub(DT) 6424 (Bom-HC) Pr. CIT v. 3i India Ltd. In favour of Assessee, Bom-HC, ITA No. 1916 of 2017, 15-Nov-2021

13447700Section 92C Transfer pricing Determination of ALP IS charges paid to AE TPO determined ALP since ass -- Assessee claimed deduction of IS charges paid to AE for obtaining access to ERP software and for reg......
2021 TaxPub(DT) 6054 (Mum-Trib) Firemenich Aromatics Production (India) (P). Ltd. v. ACIT In favour of Assessee, Mum-Trib, I.T.A. No. 7844/Mum/2019, 26-Oct-2021

13483500Section 92C Transfer pricing Computation of arm|s length price ALP determination at entity level ... -- Assessee filed this appeal contending that DRP erred in upholding writ petition confirming the actio......
2021 TaxPub(DT) 6228 (Hyd-Trib) Value Momentum Software Services (P) Ltd. v. Dy. CIT Matter Remanded, Hyd-Trib, ITA (TP) No. 253/Hyd/2021, 20-Oct-2021

13427000Section 92C Transfer pricing Determination of ALP Guarantee commission on the loan advanced by asses -- Assessee advanced loans to its AEs by charging interest at LIBOR + basis points. When called upon t......
2021 TaxPub(DT) 5928 (Mum-Trib) Dy. CIT v. Oracle Financial Services Software Ltd. In favour of Assessee, Mum-Trib, ITA No. 4888/Mum/2007, ITA No. 5023/Mum/2007, ITA No. 4488/Mum/2010, ITA No. 5078/Mum/2010, 12-Oct-2021

Home / Transfer Pricing Full Page





TaxPublishers