Showing 2088 Results
INCOME TAX OFFICER & ANR. VS DIGICAPTIONS INDIA PVT. LTD. & ANR.
BANGALORE TRIBUNAL, Jan 07, 2021
In Favour Of : Revenue(partly)
Company having RPT beyond threshold limit of 15% cannot be selected as a comparable.
Subject : Transfer PricingLegislation Referred To : Section 143(3)
In Favour Of : Assessee and Revenue (partly)
Legislation Referred To : Section 144C
In Favour Of : Assessee
Legislation Referred To : Section 40(a), 92CA(3)
In Favour Of : Assessee
Functionally different companies cannot be selected as comparables.
Subject : Transfer PricingLegislation Referred To : Section 115JB, 14A
In Favour Of : Assessee (partly)
Legislation Referred To : Section 260-A, 143(3)
In Favour Of : Assessee
Legislation Referred To : Section 10A, 92(1)
In Favour Of : Assessee
Legislation Referred To : Section 92CA(1)
In Favour Of : Assessee
TRANSCEND MT SERVICES PVT. LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Nov 08, 2020
Legislation Referred To : Section 143(3), 144C(13), 234B
In Favour Of : Assessee (partly)
In Favour Of : Assessee