| 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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| 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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| 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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| 18158300 | Section 92C Transfer pricing - Determination of ALP - Selection of MAM - TNMM v. CUP--Assessee p -- Assessee adopted the Transactional Net Margin Method (TNMM) for benchmarking its international trans......
Hyd-Trib -- 30 Dec 2024
Zuari Cement Ltd. v. Dy. CIT Assessee Appeal Partly Allowed
ITA No. 502/Hyd/2022
2025 TaxPub(DT) 823 (Hyd-Trib)
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| 18202800 | Section 37(1) Business expenditure - Store closure expenses - Allowability of - -- Assessee-company engaged in the business of trading in exports, accessories, sports apparel, goods &......
Bang-Trib -- 26 Dec 2024
Decathlon Sports India (P) Ltd. v. Dy. CIT In favour of assessees.
SA No. 60/Bang/2024 & IT(TP)A No. 1874/Bang/2024
2025 TaxPub(DT) 1054 (Bang-Trib)
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| 18002400 | Section 115JB MAT - Computation of book profit under section 115JB - Assessment order did not spe -- AO computed book profit at Rs. 4,66.44 crore whereas the assessee declared Rs.4,26,28,48,182 under M......
Bang-Trib -- 23 Dec 2024
Biocon Biologicals Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed
IT(TP)A No. 1590/Bang/2024
2025 TaxPub(DT) 102 (Bang-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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