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Judiciary Level
District Court
Income tax Appellate Tribunal
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Bang
ITAT: Rules on comparables, remits working capital adjustment for SWD…
ITAT: Follows earlier orders, directs exclusion of IGS charges from…
ITAT: Allows assessee’s appeal; Directs AO to consider assessee’s modified…
ITAT: Rules on comparables’ selection for manufacturing; Adjudicates on…
ITAT: Excludes software product companies being functionally-dissimilar to SWD…
ITAT: Rules on comparables; holds benefit from using "free" imported…
ITAT: Excludes Tech Mahindra, Microland, Infosys BPM for ITeS provider; Cites…
ITAT: Directs considering effective rate, time value of money qua interest on…
ITAT: Deletes addition based on DRI's SCN, absent adherence to Sec.132A…
ITAT: Excludes comparables outside 200-2000 Cr turnover range for SWD service…
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Direct Tax
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