| 18664900 | - - - --
Pune-Trib -- 30 May 2025
Vodafone Global Services (P) Ltd. v. ACIT Assessee Appeal Partly Allowed
ITA No. 660/PUN/2022
2025 TaxPub(DT) 3819 (Pune-Trib)
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| 18624600 | Section 92C Transfer pricing - Determination of ALP - Notional interest on outstanding receivables -- Assessee, engaged in manufacturing plastic processing machinery, had outstanding receivables from AE......
Ahd-Trib -- 21 May 2025
Milacron India (P) Ltd. v. DCIT Assessee Appeal Allowed
ITA No. 2201/Ahd/2024
2025 TaxPub(DT) 3520 (Ahd-Trib)
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| 18660700 | Section 92C Transfer pricing - Determination of ALP - Adjustment for interest on supplier|s credi -- Assessee paid interest on suppliers credit to its AE at LIBOR + 225 basis points, benchmarking it un......
Hyd-Trib -- 14 May 2025
Natems Solar Power (P) Ltd. v. ITO In favour of assessees.
ITA No. 140/Hyd/2024
2025 TaxPub(DT) 3777 (Hyd-Trib)
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| 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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| 18443400 | Section 143(1) Assessment - Adjustments under section 143(1) - Assessee challenged the intimation i -- Assessee contested CPC|s adjustments (depreciation, Section 43B disallowance, TDS credit) made durin......
Del-Trib -- 09 Apr 2025
AON Consulting (P) Ltd. v. Dy. CIT Against the assessee.
ITA No. 739/DEL/2022
2025 TaxPub(DT) 2461 (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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| 18399900 | Section 92C Transfer pricing - Determination of ALP - Interest on outstanding receivables - Whet -- Assessee entered into international transactions with its AE. TPO treated delayed receivables from A......
Del-Trib -- 26 Mar 2025
Stryker Global Technology Centre (P) Ltd. v. DCIT Assessee Appeal Partly Allowed
ITA No. 4014/DEL/2024
2025 TaxPub(DT) 2189 (Del-Trib)
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