CASE SEARCH

OR

13005400Section 92C Transfer pricing Computation of ALP Benchmarking of royalty payment ... -- Revenue filed appeal against the order of Tribunal holding that TPO was not right in treating arm|s ......
2021 TaxPub(DT) 3580 (Karn-HC) Pr. CIT v. Luwa India (P) Ltd. In favour of Assessee, Karn-HC, ITA No. 296 of 2017, 29-Jun-2021

12829800Section 92B Transfer pricing International transaction AMP expenses No form of agreement or arrangem -- Assessee incurred AMP expenses. TPO treated the same as an international transaction for benefit of ......
2021 TaxPub(DT) 2647 (Del-Trib) Pepsico India Holdings (P) Ltd. v. ACIT In favour of Assessee, Del-Trib, ITA No. 113/Del/2021 & SA No. 22/Del/2021, 04-May-2021

12792100Section 92C Transfer pricing Determination of ALP Selection of comparables Giant company and differe -- Assessee rendered back office IT enabled services to its AE abroad. TPO considered Infosys BPO Ltd. ......
2021 TaxPub(DT) 2393 (Del-Trib) Dunnhumby IT Services India (P) Ltd. v. Dy. CIT In favour of Assessee, Del-Trib, ITA No. 2423/DEL/2017, ITA No. 2815/DEL/2017, 26-Apr-2021

12751500Section 92C Transfer pricing Determination of ALP Entity level V. International transactions ... -- Assessee imported crude degummed soyabean oil and sunflower seed oil from its AE abroad for captive ......
2021 TaxPub(DT) 2146 (Mum-Trib) Addl. CIT v. Bunge India (P) Ltd. Partly in favour of Assessee, Mum-Trib, ITA No. 7738/Mum/2012, ITA No. 4771/Mum/2015 and Cross Objection No. 234/Mum/2014, Cross Objection No. 149/Mum/2015, 08-Apr-2021

12723900Section 92C Transfer pricing Determination of ALP Comparables and adjustment Working capital adjustm -- Assessee having rendered software development services to its AE abroad, sought for working capital ......
2021 TaxPub(DT) 1997 (Bang-Trib) Mavenir Systems (P) Ltd. v. ITO In favour of Assessee, Bang-Trib, IT (TP) A. No. 412/Bang/2016, 25-Mar-2021

12717300Section 92C Transfer pricing Determination of ALP Selection of comparables Functional dissimilarity -- Assessee rendered IT enabled services to its AE abroad. TPO considered Vishal Information Technologi......
2021 TaxPub(DT) 1940 (Bang-Trib) Acuity Knowledge Center (India) (P) Ltd. v. Dy. CIT In favour of Assessee, Bang-Trib, IT (TP) A. No. 459/Bang/2019, 25-Mar-2021

12717700Section 92C Transfer pricing Determination of ALP Interest on outstanding receivables Assessee plead -- Assessee entered into transactions with its AE abroad. TPO proposed adjusment of notional interest o......
2021 TaxPub(DT) 1944 (Bang-Trib) : (2021) 087 ITR (Trib) 0352 Zynga Game Network India (P) Ltd. v. Dy. CIT Matter Remanded, Bang-Trib, ITA No. 2573/Bang/2019, 23-Mar-2021

12718300Section 92B Transfer pricing International transaction Determination of ALP Issuance of corporate gu -- Assessee provided guarantee/letter of comfort/BG on the loan for credit limit obtained by its AE abr......
2021 TaxPub(DT) 1950 (Hyd-Trib) Ramky Enviro Engineers Ltd. v. Asstt. CIT Matter Remanded, Hyd-Trib, ITA No. 449/H/2016, 19-Mar-2021

Home / Transfer Pricing Full Page





TaxPublishers