Ness Technologies India (P) Ltd. vs ACIT
Transfer pricing adjustment in the income-Determination of Arms Length Price-The assessee was engaged in the business of software development/export and IT enabled services herein challenged the transfer pricing adjustment made [LexDoc Id : 486728]
Deloitte Consulting India (P) Ltd. vs ITO
Disallowance of deduction-Section 10A of the Income Tax Act, 1961. Computation of deduction-The assessee claimed deduction Under Section 10A of the act however not claimed deduction for expenses reimbursed to its Associate Enterprises (AE) re [LexDoc Id : 485606]
Albany Molecular Research vs ACIT
Rejection of comparables-Transfer pricing adjustment-Assessee provides research and development services to its Associated Enterprises (AE). TPO rejected TP study of assessee and selected its own compara [LexDoc Id : 485596]
ACIT vs HCL Technologies BPO Services Ltd.
Addition on account of transfer pricing adjustment-Calculation of operating profit-The appellant was engaged in providing IT Enabled Services. The TPO made addition in the income on account of transfer pricing adjustment. The CIT (A) [LexDoc Id : 485496]
Soma Textile and Industries Limited vs ACIT
Addition on account of disallowance of GDR Issue expenses-Section 35D of the Income Tax Act, 1961. Allowability of deduction of expenses-The AO disallowed deduction for expenses incurred on GDR issue under section 35D of the Act. Whether, the CIT (A) erred in confirming the addition mad [LexDoc Id : 485466]
