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2020 (10) TMI 675 - CESTAT BANGALORE
100% EOU - Rejection of refund of Service Tax - rejection only ground on which the refund has been rejected is that the closing balance of cenvat credit at the end of the quarter as per ST-3 return wa... ...
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2021 (1) TMI 72 - ITAT HYDERABAD
TP Adjustment - comparable selection - HELD THAT:- On perusal of DRP's order and the ITAT, Bangalore's order in the case of Advice America Software Development Center Pvt. Ltd., [ 2018 (5) TM... ...
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2020 (10) TMI 653 - ITAT DELHI
Deduction u/s 10AA - undertaking which is formed by splitting up or the reconstruction of business already in existence shall not be eligible for deduction under 10AA - Scheme of amalgamation of Noid... ...
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2020 (9) TMI 1051 - ITAT BANGALORE
TP Adjustment - Comparable selection - HELD THAT:- Assessee is engaged in the business of rendering back office and related services including invoicing, collection, administration, support services ... ...
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2020 (9) TMI 671 - ITAT DELHI
Claim for exemption u/s 10AA - Profit derived from a unit situated at SEZ - definition of trading and what it means import for the purpose of re-export - HELD THAT:- As decided in DCIT Vs. Boommidal ... ...
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2020 (9) TMI 1286 - ITAT BANGALORE
Disallowances made on account of quality rejects, breakage leakage etc, expired inventory, stock of Genosys, stock difference in error - HELD THAT:- Breakage, Leakage etc - Assessee in order to est... ...
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2020 (9) TMI 819 - ITAT MUMBAI
TP Adjustment - comparable selection - HELD THAT:- Companies functionally dissimilar with that of assessee need to be deselected which provides IT services such as maintenance of software, management... ...
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2020 (9) TMI 614 - ITAT AHMEDABAD
Exemption u/s 10AA - assessee company having business dealing in fuel old and High Speed Diesel, also setting up and operating facilities in connection with planting, storage, delivery and other logi... ...
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2020 (9) TMI 457 - ITAT BANGALORE
TP Adjustment - comparable selection - HELD THAT:- Assessee is a company engaged in business of software development and related technical support services thus companies functionally with that of as... ...
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2020 (9) TMI 911 - ITAT BANGALORE
TP Adjustment - determination of Arms' Length Price (ALP) in respect of the international transaction of rendering ITeS to the AE - Comparable selection - distinction between the KPO BPO - HELD... ...
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2020 (8) TMI 441 - ITAT PUNE
TP Adjustment - Comparable selection - Dispute Resolution Panel (DRP) for inclusion of Coral Hub Limited as comparable in design engineering service segments of assessee - HELD THAT:- The company i... ...
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2020 (9) TMI 1093 - ITAT BANGALORE
TP Adjustment - comparable selection - HELD THAT:- Assessee which is a captive software development service provider and renders software development and solutions and ITES to support the global cont... ...
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2020 (9) TMI 1 - ITAT DELHI
TP Adjustment - comparable selection - TPO re-characterized the business of the assessee and held the assessee to be a KPO service provider - HELD THAT:- We do not agree with the act of re-characteri... ...
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2020 (8) TMI 10 - ITAT MUMBAI
TP Adjustment - comparable selection - functional similarity - HELD THAT:- Assessee is engaged in providing IT services and solution that helps clients plan, build, support and manage their IT infras... ...
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Clarification on doubts related to supply of Information Technology enabled Services (ITeS services)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P ESTATE, NEW DELHI -110002 No. F.3 (280)/Policy-GST/2019/42-... ...
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2020 (6) TMI 834 - ITAT BANGALORE
TP Adjustment - comparable selection in ITES Segment - HELD THAT:- Exclusion of companies as functionally dissimilar with that of assessee. We direct the TPO to exclude (i) Infosys BPO Limited (ii)... ...
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2020 (5) TMI 355 - ITAT BANGALORE
TP Adjustment - Comparable selection - Software Development Service Segment - HELD THAT:- No infirmity in excluding Infosys Ltd., Larson Tubro Infotech Ltd., Mindtree Ltd., Persistent Systems Ltd.,... ...
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2020 (5) TMI 731 - ITAT DELHI
TP Adjustment - comparable selection - RPT filter @ 25% - HELD THAT:- We are of the considered opinion that this matter requires verification at the level of TPO for determination of the inclusion an... ...
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2020 (5) TMI 380 - ITAT BANGALORE
Deduction u/s 10A - telecommunication expenses and other expenses incurred in foreign currency need to be excluded from export turnover as per clause (iv) of Explanation 2 - HELD THAT:- Expenses an... ...
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2020 (5) TMI 86 - ITAT BANGALORE
TP Adjustment - Comparable selection - HELD THAT:- Assessee-company is engaged in the activities in India, which includes design and sales agent support services NXP s design competence centre in Ban... ...
