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Judiciary Level
District Court
Income tax Appellate Tribunal
Code
Bang
ITAT: Excludes/remits comparables applying upper turnover, persistent loss…
ITAT: Allows working capital adjustment; Remits issues on comparables,…
ITAT: Treats provision for doubtful debts as operating expense, grants…
ITAT: Directs overseas AEs to be considered as tested parties; Follows precedent
ITAT: No adjustment qua interest on delayed-receivables required if payment…
ITAT: Dismisses assessee’s appeal as withdrawn in light of India-US MAP resolution
ITAT: Rejects assessee's plea for employee cost normalization adjustment;…
ITAT: Excludes Infosys Ltd as comparable under SWD service segment, allows…
ITAT: Rules on comparables' selection under SWD / ITeS segments, follows…
ITAT: Margin accepted under MAP w.r.t interest on delayed Swiss AE-…
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Direct Tax
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