15205600Section 80JJAA Deduction under Section 80JJAA - Allowability - Retrospective applicability of amendm -- Assessee claimed deduction under section 80JJAA. AO required assessee to explain as to whether any o......

ITAT, Chennai Bench -- 21 Dec 2022
Craftsman Automation (P) Ltd v Jt CIT  Assessee Appeal Partly Allowed
2022 TaxPub(DT) 8477 (Chen-Trib)

14966300Sdction 69C Income from undisclosed soures - Addition under Section 69C - Expenses alleged as bogus -- Assessee claimed deduction of expenses incurred under the head |Repair and maintenance| for which th......

ITAT, Kolkata Bench -- 02 Nov 2022
DCIT v Global Wool Alliance (P) Ltd  Revenue Appeal Dismissed
2022 TaxPub(DT) 7060 (Kol-Trib)

14733500Section 234A Interest under Section 234A - Leviability - There was no delay in filing of return of i -- Assessee challenged interest levied by AO under section 234A on the ground that return of income was......

ITAT, Mumbai Bench -- 25 Aug 2022
Diageo India (P) Ltd v DCIT  Revenue Appeal Allowed
2022 TaxPub(DT) 5706 (Mum-Trib)

14693400Section 92C Transfer pricing - Determination of ALP - Computation of - Corporate guarantee commissio -- Assessee provided corporate guarantee to its AE without any compensation/fees. TPO computed 2.5% of ......

ITAT, Mumbai Bench -- 17 Aug 2022
Siddhayu Ayurvedic Research Foundation (P) Ltd. v. Dy. CIT  Partly in favour of Assessee
2022 TaxPub(DT) 5511 (Mum-Trib)

14702700Section 92C Transfer pricing - Determination of ALP - Administrative support charges paid to AE - TP -- Assessee-company claimed deduction of administrative support charges paid to AE abroad. After examin......

ITAT, Mumbai Bench -- 28 Jul 2022
Interactive Brokers (India) (P) Ltd v DCIT  Assessee Appeal Allowed
2022 TaxPub(DT) 5567 (Mum-Trib)

14680400Section 92C Transfer pricing - Determination of ALP - Management charges towards management support -- Assessee availed of management services from various enterprises including its AE abroad. TPO determ......

ITAT, Kolkata Bench -- 27 Jul 2022
Cargo Partner Logistics India (P) Ltd v ITO  Assessee Appeal Partly Allowed
2022 TaxPub(DT) 5381 (Kol-Trib)

14801700Section 195 Tax deduction at source - Under Section 195 - Reimbursement of salary of seconded employ -- Assessee made payment to overseas AO towards reimbursement of salary of seconded employees. AO treat......

ITAT, Bangalore A Bench -- 18 Jul 2022
Toyota Boshoku Authomotive India (P) Ltd v Asstt CIT  In Favour of Assessee
2022 TaxPub(DT) 6127 (Bang-Trib) : (2022) 098 ITR (Trib) 0363

14543500Section 37(1) Business expenditure - Year-end provision for expenses - Provision for expenses, wheth -- Assessee has made provision for expenses for the services availed by it by the year end, for which b......

ITAT, Mumbai Bench -- 29 Jun 2022
Loreal India (P) Ltd v Addl/Jt/Dy/Asstt CIT/ITO/National Faceless Assessment Centre  Assessee Appeal Partly Allowed
2022 TaxPub(DT) 4642 (Mum-Trib)

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