ALTERA DIGITAL HEALTH (INDIA) LLP (FORMERLY KNOWN AS ALLSCRIPTS (INDIA) LLP),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, Ground Number 11 of the assessee’s appeal is allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

4. In respect of the transfer pricing adjustment, the assessee filed objections before the Dispute Resolution Panel against the draft order. The DRP, after detailed consideration, rejected the objections specifically those relating to application of turnover filter, functional comparability of selected companies, and claim for risk or economic adjustments. The DRP upheld the findings of the TPO in entirety

ZYDUS LIFESCIENCES LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes