| 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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| 18917800 | Section 92C Transfer pricing - International transaction - AMP expenses - -- Assessee, a distributor of cardiovascular products in India and a subsidiary of a US-based company, ......
Mum-Trib -- 30 Jun 2025
Edwards Lifesciences (India) (P) Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed
ITA No. 6188/MUM/2024
2025 TaxPub(DT) 5472 (Mum-Trib)
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| 18818100 | Section 92C Transfer pricing - Determination of ALP - Selection of Most Appropriate Method (MAM) -- Assessee engaged in manufacturing frozen french fries, purchased potatoes from its AE, HAPL under a ......
Ahd-Trib -- 25 Jun 2025
Asandas & Sons (P) Ltd. v. Dy. CIT
ITA No. 1854/Ahd/2024
2025 TaxPub(DT) 4773 (Ahd-Trib)
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| 18846400 | Section 115JB Section 14A MAT - Computation of book profit - AO added amount disallowed under secti -- AO added the disallowance under section 14A to the book profit for MAT computation under section 115......
Kol-Trib -- 17 Jun 2025
Mcleod Russel India Ltd. v. ACIT Assessee Appeal Partly Allowed
ITA No. 454/Kol/2022 and ITA No. 458/Kol/2022
2025 TaxPub(DT) 5027 (Kol-Trib)
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| 18664900 | - - - --
Pune-Trib -- 30 May 2025
Vodafone Global Services (P) Ltd. v. ACIT Assessee Appeal Partly Allowed
ITA No. 660/PUN/2022
2025 TaxPub(DT) 3819 (Pune-Trib)
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| 18624600 | Section 92C Transfer pricing - Determination of ALP - Notional interest on outstanding receivables -- Assessee, engaged in manufacturing plastic processing machinery, had outstanding receivables from AE......
Ahd-Trib -- 21 May 2025
Milacron India (P) Ltd. v. DCIT Assessee Appeal Allowed
ITA No. 2201/Ahd/2024
2025 TaxPub(DT) 3520 (Ahd-Trib)
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| 18618300 | Section 14 Head of income - Business income or Income from other sources - Characterization of inte -- AO treated Rs. 1 crore (interest on income-tax refund) as "Income from Other Sources," while assesse......
Mum-Trib -- 16 May 2025
Essar Shipping Ltd. v. Dy. CIT Against the assessee
ITA No. 4440/Mum/2024
2025 TaxPub(DT) 3457 (Mum-Trib)
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