| 18076900 | Section 92C Transfer pricing - Determination of ALP - Selection of Comparables - Entities opera -- Assessee provided software development services to its AE. TPO selected 18 comparables to compute AL......
Del-Trib -- 10 Jan 2025
Motricity India (P) Ltd. v. DCIT Assessee Appeal Allowed
ITA No. 1092/DEL/2023
2025 TaxPub(DT) 458 (Del-Trib)
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| 17977700 | Section 37(1) Business expenditure - Ad-hoc disallowance of 5% of travelling and Pooja expenses, et -- AO disallowed 10% of expenses under travelling, business promotion, lodging, and pooja expenses, cit......
Raipur Bench -- 13 Dec 2024
Goldbricks Infrastructure (P) Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed
IT(TP)A No. 1/RPR/2024
2024 TaxPub(DT) 6804 (Raipur Bench)
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| 18062300 | Section32(1)(ii) Depreciation - Goodwill acquired throught slump sale - Allowability of - -- Assessee acquired marketing and sales division of BASF India Limited through a slump sale, recognizi......
Chen-Trib -- 10 Dec 2024
Stahl India (P) Ltd. v. Dy. CIT
IT(TP)A No. 52/CHNY/2024
2025 TaxPub(DT) 384 (Chen-Trib)
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| 17928500 | Section 143(3) Assessment - Disallowance of deduction for Payroll Taxes - AO treated payroll tax li -- Assessee claimed payroll tax liability incurred in Australia, reconciled at the end of the Australia......
Del-HC -- 03 Dec 2024
CIT v. Birlasoft Ltd. In assessee|s favour.
ITA No. 1242/2011
2024 TaxPub(DT) 6615 (Del-HC) : (2025) 472 ITR 0170 : (2025) 302 TAXMAN 0324
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| 17904200 | Section 92C Transfer pricing - Determination of ALP - Payment of management service fee to AE - -- Assessee paid management service fee to its AE abroad. TPO determined ALP thereof at nil on the grou......
Mum-Trib -- 29 Nov 2024
OTIS Elevator Co. (India) Ltd. v. Assessment Unit, ITD Assessee Appeal Allowed
I.T.A. No. 3337/Mum/2024
2024 TaxPub(DT) 6395 (Mum-Trib)
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| 17881000 | Section 92C Transfer pricing - Determination of ALP - Interest on overdue receivables from AE vis-a -- Assessee entered into international transactions with its AE. TPO treated deferred receivables as in......
Hyd-Trib -- 25 Nov 2024
Benu Networks Packet Switch (P) Ltd. v. Dy. CIT Assessee Appeal Allowed
ITA No. 86/Hyd/2022
2024 TaxPub(DT) 6306 (Hyd-Trib)
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| 18033700 | Section 90 Double taxation relief - Agreement between India and China - Profit attribution to Pro -- Assessee, a company incorporated in China, established a Project Office (PO) in India to execute an ......
Ahd-Trib -- 11 Nov 2024
TBEA Shenyang Transformer Group Co. Ltd. v. Dy. CIT In Favour of Revenue
IT Appeal No. 581 (Ahd.) of 2017
2025 TaxPub(DT) 237 (Ahd-Trib)
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| 17923700 | Section 92C Transfer Pricing - Determination of ALP - Selection of comparables - Inclusion based -- Assessee, engaged in IT enabled services, used TNMM for benchmarking its international transactions.......
Del-HC -- 04 Nov 2024
Sequential Technology International India (P) Ltd. v. Addl. CIT Matter remanded.
ITA No. 34/2020
2024 TaxPub(DT) 6567 (Del-HC) : (2025) 472 ITR 0753
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