16054400Section 92C Transfer pricing - Computation of ALP - Selection of comparables - -- Assessee filed its Return of Income and declared its income as Rs. 3,47,99,820. Having regard to fac......

High Court of Delhi -- 31 Jul 2023
Pr. CIT v. Reservation Data Maintenance India (P) Ltd.  In assessee|s favour
ITA No. 413/2023
2023 TaxPub(DT) 4929 (Del-HC)

15789900Section 37(1) Business expenditure - Salary payable to CFO, split up and paid to his relativ -- Assessee paid salary, professional fees to three persons related to the CFO of assessee company, and......

ITAT, Mumbai Bench -- 26 Apr 2023
Viraj Profiles Ltd. v. DCIT  In assessee|s favour.
I.T.A. No. 1774/Mum/2021, I.T.A. No. 1775/Mum/2021, I.T.A. No. 2213/Mum/2021, I.T.A. No. 2214/Mum/2021
2023 TaxPub(DT) 3242 (Mum-Trib)

15685300Section 92BA Transfer pricing - Specified domestic transaction - Assessee set up a captive power ge -- Assessee company was engaged in the business of mining of iron ore, manufacturing of iron ore pellet......

ITAT, Raipur Bench -- 24 Apr 2023
Godawari Power & Ispat Ltd. v. DCIT  In assessee|s favour.
ITA No. 42/RPR/2022
2023 TaxPub(DT) 2635 (Raip-Trib)

15693800Section 92CA(3) Transfer pricing - Amalgamation - All orders passed after amalgamation in name of n -- M/s. Berco Undercarriage India (P) Ltd. was succeeded in its business by M/s. Rothe Erde (I) (P) Ltd......

ITAT, Pune Bench -- 13 Apr 2023
Rothe Erde (I) (P) Ltd. v. Asstt. CIT  In assessee|s favour
ITA No. 176/PUN/2022
2023 TaxPub(DT) 2720 (Pune-Trib)

15709700Section 92C Transfer pricing - Determination of ALP - Royalty paid to AE - Rate of royalty approved -- Assessee claimed deduction of royalty paid to its AE abroad. TPO determined ALP thereof at nil. <......

ITAT, Mumbai Bench -- 27 Mar 2023
Thyssenkrupp Industries India (P) Ltd. v. DCIT  In assessee|s favour.
ITA No. 1886/Mum/2027
2023 TaxPub(DT) 2879 (Mum-Trib)

15690500Section 92C Transfer pricing - Determination of ALP - Comparables and adjustment - Working c -- Assessee having entered into an international transaction with its AE sought for working capital ad......

ITAT, Bangalore Bench -- 13 Mar 2023
Lenovo India (P) Ltd. v. Dy. CIT  Matter remanded.
IT(TP)A No. 885/Bang/2022
2023 TaxPub(DT) 2687 (Bang-Trib)

15395600Section 43B Business disallowance under section 43B - Leave encashment benefit paid to employees - -- AO made disallowance under section 43B in respect of leave encashment benefit paid to employees, whi......

ITAT, Delhi Bench -- 19 Jan 2023
Veolia India (P) Ltd. v. ACIT  Matter remanded
ITA No. 6011/DEL/2017
2023 TaxPub(DT) 907 (Del-Trib)

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
ITA No 652/Chny/2016
2022 TaxPub(DT) 8477 (Chen-Trib)

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