PR COMMISSIONER OF vs. M/S SOFTBRANDS INDIA

Bench: S.SUJATHA,VINEET KOTHARI

Transfer Pricing Analysis and chosen comparables which may or may not be agreed by the Revenue Authorities or Transfer Pricing

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Transfer Pricing Officer. 7. The Transfer Pricing Officer may, for the purposes of determining the arm’s length price under

PR COMMISSIONER OF vs. M/S LUWA INDIA PRIVATE LIMITED

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

price method, the Transfer Pricing Officer determined the Arms Length Price of the said transaction as NIL and held that

PRINCIPAL COMMISSIONER OF INCOME TAX - 6 vs. M/S. SAMSUNG R & D INSTITUTE BANGALORE PVT LTD

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Transfer Pricing Officer to determine the Arms Length price. 3. The Transfer Pricing Officer, after examining the details furnished by the assessee

THE PR. COMMISSIONER OF INCOME TAX CIT(A) vs. M/S IDS SOFTWARE SOLUTIONS INDIA PVT LTD

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

transfer pricing adjustment rejecting the transfer pricing documents produced by the assessee. The assessee submitted his reply dated 07.11.2013 to the above

PR COMMISSIONER OF INCOME TAX-5 vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT.LTD.

In the result, we do not find any merit in this appeal

Bench: ALOK ARADHE,R. NATARAJ

Transfer Pricing Officer, by an order dated 30.01.2014, determined that the transfer pricing adjustment amounting to Rs.8,50,32,504/- was necessary

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

transfer pricing assessment; (c) After all the transfer pricing adjustment would account for a refund of a paltry sum of Rs.3.88

PR COMMISSIONER OF INCOME TAX-5 vs. M/S PAGE INDUSTRIES LTD

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,R. NATARAJ

Transfer Pricing Officer, who by an order dated 30.01.2014 inter alia computed the transfer pricing adjustment at Rs.20,20,07,861/- under

THE PR COMMISSIONER OF INCOME TAX vs. M/S ARISTA NETWORKS INDIA PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

Transfer Pricing Officer to grant working capital adjustments after verification of claim made by assessee when the Transfer Pricing Officer

THE PR COMMISSIONER OF INCOME TAX vs. M/S SWISS RE GLOBAL BUSINESS SOLUTIONS INDIA PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

Transfer Pricing) on 29/1/2014 and Transfer Pricing Officer has also reported that date mentioned in transfer pricing order is due to typographical

THE COMMISSIONER OF INCOME TAX vs. M/S GENISYS INTERGRATING SYSTEMS

Bench: S.SUJATHA,VINEET KOTHARI

Transfer Pricing’ and ‘Transfer Pricing Adjustments’ made by the concerned authorities below. We consider it appropriate to quote the relevant

M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, both the writ petitions are

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

Transfer Pricing Officer under Section 92CA of IT Act and the Transfer Pricing Officer passed order under Section 92CA on 30.01.2015. Thereafter

THE PR. COMMISSIONER OF INCOME TAX vs. M/S EDS ELECTRONICS DATA SYSTEMS INDIA PVT.LTD.

In the result, we do not find any merit in this

Bench: ALOK ARADHE,R. NATARAJ

Transfer Pricing Officer. It is submitted that having concurred with the finding recorded by the Transfer Pricing Officer on the method

THE COMMISSIONER OF INCOME TAX vs. M/S FIRST ADVANTAGE OFFSHORE SERVICES PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

Transfer Pricing’ and ‘Transfer Pricing Adjustments’ made by the concerned authorities below. We consider it appropriate to quote the relevant

PR. COMMISSIONER OF INCOME TAX-4 vs. M/S. KSHEMA TECHNOLOGIES LIMITED

Bench: S.SUJATHA,VINEET KOTHARI

Transfer Pricing’ and ‘Transfer Pricing Adjustments’ made by the concerned authorities below. We consider it appropriate to quote the relevant

THE PR COMMISSIONER OF INCOME TAX vs. M/S ACUSIS SOFTWARE INDIA

Bench: S.SUJATHA,VINEET KOTHARI

Transfer Pricing’ and ‘Transfer Pricing Adjustments’ made by the concerned Date of Judgment 28-06-2018 I.T.A.No.304/2017 The Pr. Commissioner

BOSCH AUTOMOTIVE ELECTRONICS INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER INCOME TAX

The appeal is allowed and the Tribunal's

Bench: B M SHYAM PRASAD,T.M.NADAF

Transfer Pricing Adjustments and the Corporate Tax Adjustments, has contended that the Transfer Pricing Officer [TPO] could not have doubted

PR. COMMISSIONER OF INCOME TAX-2 vs. TOYOTA TSUSHO INDIA PRIVATE LIMITED

Bench: CHIEF JUSTICE,C M JOSHI

transfer pricing adjustments as directed by the transfer pricing officer [TPO], which was further reduced by the Dispute Resolution Panel