DDIT vs Western Union Financial Services Inc.
Money transfer services-Agent activities-Assessee is a nonresident company registered in USA. It is engaged in the business of rendering money transfer services since 1890. The business of th [LexDoc Id : 534375]
DCIT (IT) vs Steel Plus Ltd.
Violation of principles of natural justice-Comparables-Assessee was branch of company incorporated in Republic of Cyprus. Activity of the assessee is providing Steel Detailing Services. It is an approved S [LexDoc Id : 531848]
PricewaterhouseCoopers (P) Ltd. vs ACIT
Resale price method-Foreign tax credits-Assessee had applied Resale price method "RPM" as the most appropriate method "MAM" for declaring its gross profit by sales @ 9.87% as against that @ [LexDoc Id : 531845]
ITAT (Calcutta)
2018
Huntsman International India (P) Ltd. vs ACIT
Validity of Addition-Section 14A read with rule 8D of Income Tax Act, 1961. Proposed disallowance-Assessee challenged additions made by filing objections before the DRP. Whether, additions made by AO should be set aside. Held, Assessing Officer not [LexDoc Id : 531844]
ITAT (Mumbai)
2018
GE Power Conversion India (P) Ltd. vs ITO
Determination of TPO-Comparable-Assessing Officer determined assessee as an engineering design service provider. The assessee, in fact, accepted the determination of TPO as engineeri [LexDoc Id : 531841]
ITAT (Chennai)
2018
Renault Nissan Technology and Business Centre India (P) Ltd. vs DCIT
Exclusion of expenditure-Section 253 (2A) of Income Tax Act, 1961. Filling of Appeal.-Exclusion of expenditure incurred in foreign currency towards communication and insurance from the total turnover. Whether, DRP rightly observed that [LexDoc Id : 531839]
