16054400 | Section 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 2023 TaxPub(DT) 4929 (Del-HC)
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15789900 | Section 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. 2023 TaxPub(DT) 3242 (Mum-Trib)
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15685300 | Section 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. 2023 TaxPub(DT) 2635 (Raip-Trib)
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15693800 | Section 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 2023 TaxPub(DT) 2720 (Pune-Trib)
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15709700 | Section 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. 2023 TaxPub(DT) 2879 (Mum-Trib)
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15690500 | Section 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. 2023 TaxPub(DT) 2687 (Bang-Trib)
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15395600 | Section 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 2023 TaxPub(DT) 907 (Del-Trib)
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15205600 | Section 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 2022 TaxPub(DT) 8477 (Chen-Trib)
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