| 19240500 | Section 234C Interest under section 234C - Computation of - On |returned income| or the |assessed -- AO levied interest under section 234C in the final assessment order. The dispute arose regarding the......
Mum-Trib -- 06 Oct 2025
SP Armada Oil Exploration (P) Ltd. v. Dy. CIT Assessee Appeal Partly Allowed
ITA No. 6575/MUM/2024
2025 TaxPub(DT) 7297 (Mum-Trib)
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| 19037400 | Section 115-O Dividend Distribution - Application of lower rate of DDT - Claim not made in origin -- Assessee raised an additional ground of appeal, contending that the Dividend Distribution Tax (DDT) ......
Del-Trib -- 08 Aug 2025
Sony India (P) Ltd. v. ACIT
ITA Nos. 9080/Del/2019, 1688/Del/2022 and 2052/Del/2022
2025 TaxPub(DT) 6187 (Del-Trib)
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| 18980800 | Section 92C Transfer pricing - Determination of ALP - Exclusion of a potential comparable for dif -- Assessee had selected R Systems International Ltd. as a comparable company for benchmarking its Info......
Mum-Trib -- 01 Aug 2025
Goldman Sachs (India) Securities (P) Ltd. v. Assessment Unit, ITD Assessee Appeal Partly Allowed
ITA No. 6764/Mum2024
2025 TaxPub(DT) 5791 (Mum-Trib)
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| 18980500 | Section 80G Deduction under section 80G - Disallowance of CSR expenditure - - -- Assessee incurred expenditure on Corporate Social Responsibility (CSR) activities by way of a donati......
Del-Trib -- 31 Jul 2025
Genpact Services LLC v. Asstt. CIT Assessee Appeal Partly Allowed
ITA No. 4477/DEL/2024
2025 TaxPub(DT) 5788 (Del-Trib)
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| 19018800 | Section 37(1) Capital or revenue expenditure - Software license purchase - Licenses, used in the d -- Assessee incurred expenses on the purchase of software, specifically a |Nokia| IP 110 Base |System a......
Del-Trib -- 16 Jul 2025
Gujarat Guardian Ltd. v. DCIT Assessee Appeal Partly Allowed Revenue Appeal Dismissed
ITA Nos. 158, 159, 4856 & 5358/Del/2010 & ITA No. 2539/Del/2017 and ITA Nos. 4859/Del/2009, ITA Nos. 157 & 4791/Del/2010
2025 TaxPub(DT) 6054 (Del-Trib)
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| 18931100 | Section 92C Transfer Pricing - Determination of ALP - TP adjustment on reimbursement of expenses -- Assessee reimbursed certain expenses (SAP development, internet charges, etc.) to its AEs at cost wi......
Mum-Trib -- 16 Jul 2025
Thermo Fisher Scientific India (P) Ltd. v. DCIT Assessee Appeal Partly Allowed
ITA No. 2458/MUM/2015
2025 TaxPub(DT) 5604 (Mum-Trib)
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| 18928000 | Section 92C Transfer Pricing - Determination of ALP - Selection of comparables - Fundamental dif -- Assessee was a captive service provider engaged in providing Software Development Services (SDS) to ......
Hyd-Trib -- 03 Jul 2025
SSNC Fin Tech Services India (P) Ltd. v. DCIT Assessee Appeal Partly Allowed
ITA No. 916/Hyd/2024
2025 TaxPub(DT) 5573 (Hyd-Trib)
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| 18877500 | Section 37(1) Capital or revenue expenditure - ESOP expenditure - Allowability of - -- Assessee claimed a deduction of Rs. 4.90 crores on account of Employee Stock Option Plan (ESOP) expe......
Ahd-Trib -- 03 Jul 2025
Arvind Ltd. v. NFAC Assessee Appeal Partly Allowed Revenue Appeal Dismissed
ITA Nos. 349/ Ahd/2024 and 466/Ahd/2024
2025 TaxPub(DT) 5168 (Ahd-Trib)
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