| 18564300 | Section 92C Transfer pricing - Determination of ALP - Disallowance of Intra-Group Services (IGS) -- Assessee, a major player in the premium pet food market, claimed deductions for payments made to Ass......
Mum-Trib -- 28 Apr 2025
Royal Canin India (P) Ltd. v. Asstt. CIT In assessee|s favour.
ITA No. 6816/Mum/2024
2025 TaxPub(DT) 3164 (Mum-Trib)
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| 18492200 | Section 92C Transfer pricing - Determination of ALP - Adjustments on reimbursement of advertiseme -- Assessee reimbursed its AE for advertisement expenses [supported by third-party invoices]. TPO disal......
Del-Trib -- 23 Apr 2025
Benetton India (P) Ltd. v. DCIT In assessee|s favour.
I.T.A. No. 1668/Del/2022 and I.T.A. No. 3686/Del/2024
2025 TaxPub(DT) 2688 (Del-Trib)
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| 18517300 | Section 80G Deduction under section 80G - For CSR expenditure - Disallowance on the ground of no -- Assessee claimed deduction under section 80G for donations made to charitable institutions as part o......
Mum-Trib -- 01 Apr 2025
Royal Canin India (P) Ltd. v. Asstt. CIT Matter remanded.
ITA No. 4546/Mum/2024
2025 TaxPub(DT) 2914 (Mum-Trib)
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| 18347700 | Section 92C Transfer pricing - Determination of ALP - Disallowance of mark-Up on purchase of fixe -- TPO disallowed an 11% mark-up on fixed assets purchased from Associated Enterprises (AEs), alleging ......
Del-Trib -- 26 Mar 2025
Denso Haryana (P) Ltd. v. Dy. CIT In favour of assessees.
ITA No. 1310/DEL/2018 and ITA No. 3228/DEL/2018, ITA No. 1713/DEL/2018 and ITA No. 2887/DEL/2018
2025 TaxPub(DT) 1862 (Del-Trib)
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| 18553200 | Section 92C Transfer Pricing - Determination of ALP - Selection of comparables - Assessee pleade -- Assessee rendered IT-enabled services (ITES) to its AE abroad. TPO included Access Healthcare as co......
Pune-Trib -- 24 Mar 2025
Gallagher Services Center LLP v. Addl./Jt. CIT Matter remanded.
ITA No. 679/PUN/2022
2025 TaxPub(DT) 3059 (Pune-Trib)
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| 18371800 | Section 92B Tarnsfer pricing - International transactions - Outstanding receivables from AE - As -- Assessee, a debt-free company, provided support services to its AE and had outstanding receivables. ......
Del-Trib -- 21 Mar 2025
Standard & Poors South Asia Services (P) Ltd. v. ACIT In assessee|s favour
ITA No. 3792/DEL/2024
2025 TaxPub(DT) 2016 (Del-Trib)
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| 18445800 | Section 36(1)(va) Business deduction under section 36(1)(va) - Employees| PF contributions - Delay -- Assessee delayed depositing employees| PF contributions beyond the due date under the relevant Act. ......
Del-Trib -- 19 Mar 2025
YKK India (P) Ltd. v. DCIT In assessee|s favour.
ITA Nos. 1408/Del/2016, 539/Del/2017, 5415/Del/2017 and 6466/Del/2018
2025 TaxPub(DT) 2485 (Del-Trib)
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| 18423500 | Section 92C Transfer pricing - Determination of ALP - Cost-sharing charges - Non-adoption of pre -- Assessee paid Rs. 6 crores as cost-sharing charges to its AEs. TPO disregarded the Transactional Net......
Pune-Trib -- 04 Mar 2025
Rehau Polymers (P) Ltd. v. ACIT In assessee|s favour
ITA No. 658/PUN/2022
2025 TaxPub(DT) 2308 (Pune-Trib)
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