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13336200Section 92C Transfer pricing Determination of ALP Payment made to AE abroad towards intra-group serv -- Assessee claimed deduction of payment made to its AE abroad towards intra-group services. TPO determ......
2021 TaxPub(DT) 5435 (Del-Trib) Dy. CIT v. AT Kearney Ltd. In favour of Assessee, Del-Trib, ITA. Nos. 7887 & 7888/Del/2017, 14-Sep-2021

13213100Section 92C Transfer pricing Determination of ALP Comparables and adjustment TPO placed upper limit -- Assessee entered into transactions with its AE abroad and sought for working capital adjustment whil......
2021 TaxPub(DT) 4921 (Bang-Trib) EF Information Systems (P) Ltd. v. Dy. CIT In favour of Assessee, Bang-Trib, IT(TP)A No. 149/Bang/2020, 01-Sep-2021

13170400Section 37(1) Business expenditure Allowability Education Cess and Secondary and Higher Education Ce -- Assessee raised an additional ground regarding grant of deduction for Education Cess and Secondary a......
2021 TaxPub(DT) 4591 (Pune-Trib) City Corp. Ltd. v. DCIT In favour of Assessee, Pune-Trib, ITA No. 618/Pun/2020 & ITA No. 44/Pun/2021, 17-Aug-2021

13346300Section 92C Transfer pricing Determination of ALP Selection of comparables Functional dissimilarity -- Assessee rendered IT-enabled services to its AE abroad. TPO considered Informed Technologies Ltd. a......
2021 TaxPub(DT) 5494 (Pune-Trib) : (2021) 091 ITR (Trib) 0036 Eaton Technologies (P) Ltd. v. Asstt. CIT In favour of Assessee, Pune-Trib, 2010-11, ITA No. 519/Pune/2015, 16-Aug-2021

13163600Section 92C & 154 Rectification Transfer pricing Computation of ALP TPO passed subsequent order unde -- Assessee submitted that AO erred in making TP addition of Rs. 30,74,09,825 on the basis an order of ......
2021 TaxPub(DT) 4523 (Del-Trib) Alcatel Lucent India Ltd. v. ACIT In favour of Assessee, Del-Trib, ITA No. 478/Del/2021, 16-Aug-2021

13133300Section 92C Transfer pricing Computation of ALP Negative working capital adjustment Assessee being c -- Assessee was a capital service provider. It was submitted by the assessee that negative working capi......
2021 TaxPub(DT) 4343 (Bang-Trib) Encora Innovation India (P) Ltd. v. Dy. CIT In favour of Assessee, Bang-Trib, IT (TP) A. No. 185/Bang/2018, 09-Aug-2021

13105900Section 144C Assessment Draft assessment order Validity Assessee|s request for personal hearing in r -- Assessee challenged validity of draft assessment order dated 22-4-2021 under section 144B contending......
2021 TaxPub(DT) 4189 (Bom-HC) : (2021) 282 TAXMAN 0407 Piramal Enterprises Ltd. v. Addl./Jt./Dy./Asstt. CIT In favour of Assessee, Bom-HC, Writ Petition (L) No. 11040 of 2021, 30-Jul-2021

13115900Section 144C(2)(b) Assessment Validity Rejection of assessee|s objections by DRP on account of non-a -- Eligible assessee challenged validity of final assessment order on the ground of DRP having rejected......
2021 TaxPub(DT) 4254 (Mad-HC) : (2021) 438 ITR 0042 Sesa Sterlite Ltd. v. Dispute Resolution Panel-2 In favour of Assessee, Mad-HC, WP Nos. 38884 of 2015 and 1143 of 2016 & MP Nos. 1 of 2015 and 875 of 2016, 29-Jul-2021

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