-
2019 (2) TMI 763 - CESTAT HYDERABAD
Evasion of service tax - incorrect calculation of service tax - Medical Transcription Training Services under Commercial Training Coaching Services - Registrar and Transfer services for NCDEX - cour... ...
-
Exempts the taxable services provided by a call centre or a medical transcription centre
Rescinded by Notification No. 2/2006 - Service Tax dated 1/3/2006 Notification No. 8/2003-S.T., Dated. 20/6/2003 [As amended by Notification No. 12/2004-ST, Dated. 10/09/2004 ]... ...
-
2017 (3) TMI 655 - CESTAT MUMBAI
CENVAT credit - whether CENVAT credit is admissible in respect of service tax paid on input services for providing output services i.e., call centre and medical transcription centre services which wer... ...
-
2024 (2) TMI 667 - CESTAT MUMBAI
Denial of CENVAT Credit - services provided to the employee for transportation to and fro the workplace by bus, provision for canteen services, Mathadi services - denial on the ground that there was n... ...
-
2024 (2) TMI 522 - ITAT MUMBAI
TP Adjustment - comparable selection - HELD THAT:- Mold-Tek has provided derivative losses during the year and this is foreign currency exposure, which has to be considered while comparing the result... ...
-
2024 (1) TMI 57 - ITAT BANGALORE
TP Adjustment - comparable selection - HELD THAT:- Respectfully following the view taken by this Tribunal, in case of Exxonmobil Services and Technology Pvt. Ltd. [ 2023 (7) TMI 1337 - ITAT BANGALO... ...
-
2023 (12) TMI 427 - Supreme Court
Validity of the Group of Companies doctrine in the jurisprudence of Indian arbitration - whether there can be a reconciliation between the group of companies doctrine and well settled legal principl... ...
-
2023 (11) TMI 806 - ITAT DELHI
TP Adjustment - comparable selection - rejecting M/s. Accentia Technologies Limited M/s. Eclerx Services Ltd., and M/s. TCS E-Serve as comparables - HELD THAT:- Accentia being KPO as held in Rampgree... ...
-
2024 (2) TMI 101 - ITAT MUMBAI
Disallowance of mark to market losses - AO held that the mark to market losses claimed are in the nature of liability that is not crystallized and, therefore, cannot be claimed as a deduction as busin... ...
-
2023 (12) TMI 862 - ITAT BANGALORE
TP Adjustment - comparable selection - Tech Mahindra Business Services Ltd. and Infosys BPM Services Pvt. Ltd. fails in upper turnover filter which has not been applied by the Ld.TPO - HELD THAT:- Re... ...
-
2023 (9) TMI 389 - DELHI HIGH COURT
TP Adjustment - comparable selection - whether the services offered by the three (3) entities were comparable to those of the respondent/assessee? - HELD THAT:- TPO has accepted the fact that the ass... ...
-
2023 (8) TMI 679 - DELHI HIGH COURT
TP Adjustment - comparable selection - HELD THAT:- For Accentia Technology Ltd. Tribunal notes that it has developed its own software, it is in the business of medical transcription services and not ... ...
-
2023 (7) TMI 1337 - ITAT BANGALORE
TP Adjustment - comparable selection - HELD THAT:- Exclude the company M/s. Datamatics Business Solutions Ltd. from the list of comparables as this company is a KPO company and not comparable to asse... ...
-
2023 (6) TMI 736 - ITAT MUMBAI
Deduction u/s. 10AA - Trading activity - In the nature of services or not - activities of import of goods for re-export - HELD THAT:- As from the conjoint reading of the definition of service and... ...
-
2023 (8) TMI 107 - CESTAT MUMBAI-LB
Export of service or not - condition specified in the 2005 Export Rules that the order for provision of service should be made by the recipient of such service from offices located outside India is no... ...
-
2023 (7) TMI 897 - ITAT BANGALORE
TP adjustment - comparable selection - exclusion of UPS Print Systems Ltd. and BNR Udyog Ltd. from the list of comparables for the purpose of determining the ALP of the international transactions - H... ...
-
2023 (5) TMI 1236 - ITAT BANGALORE
TP Adjustment - Comparable selection - inclusion of Jeevan Scientific Technologies Ltd. in the list of comparable for determining the ALP of international transactions - HELD THAT:- As seen from the ... ...
-
2023 (5) TMI 952 - ITAT HYDERABAD
TP Adjustment - determination of ALP in respect of software development services - comparable selection - HELD THAT:- In the case on hand, it could be seen from the order of the learned TPO that the ... ...
-
2023 (4) TMI 105 - ITAT AHMEDABAD
Addition u/s 10AA - such deduction was not claimed by the assessee in original return of income - Whether the deduction can be claimed under the provisions of section 10AA of the Act in the revised r... ...
-
2023 (12) TMI 89 - ITAT BANGALORE
TP Adjustment - comparable selection - HELD THAT:- Companies functionally dissimilar with that of assessee engaged in the business of rendering contract SWD and ITE services, need to be deselected fr... ...
