HC: Admits Nike India’s TP appeal, frames 4 substantial questions of law w.r.t expense reimbursement

HC: Grants interim relief to Piramal-Enterprises w.r.t draft assessment-order passed under faceless-assessment-scheme

• In Favour of None/NA
• Citation Number :TS-202-HC-2021(BOM)-TP

HC: To hear Revenue's appeal on selection of "exact-comparables" vs "similar-comparables" under TNMM in June-2021

HC: Admits Revenue’s appeal on comparables-selection, relationship between brand-value and profit-margin and working-capital adjustment

• In Favour of None/NA
• Citation Number :TS-199-HC-2021(KAR)-TP

HC: Lists Revenue’s appeal w.r.t AMP adjustment, comparable-selection for hearing in June 2021

• In Favour of None/NA
• Citation Number :TS-195-HC-2021(KAR)-TP

HC: Stays assessment involving determination of deemed-international-transaction for business-sale pursuant to global-arrangement

• In Favour of Both, Partially
• Citation Number :TS-190-HC-2021(MAD)-TP

SC: Issues notice to Vedanta qua Madras HC ruling affirming prospective applicability of Sec.144C

• In Favour of Both, Partially
• Citation Number :TS-187-SC-2021-TP

SC: Directs categorization of issues in Softbrands case, lists hearing for August 2021

HC: Lists FAB India TP-matter for July 20; ALP-determination of past trademark purchase pending

• In Favour of Assessee
• Citation Number :TS-147-HC-2021(DEL)-TP

HC: Allows Deloitte Consulting India to withdraw appeal given settlement under VsV Act

• In Favour of Both, Partially
• Citation Number :TS-116-HC-2021(BOM)-TP

HC: Lists Convergys Customer Management Group matter w.r.t Sec.271AA-penalty for hearing on May 11

• In Favour of Both, Partially
• Citation Number :TS-112-HC-2021(DEL)-TP

HC: Admits Revenue’s appeal, frames 9 substantial questions of law in case of Mastek Ltd

• In Favour of Revenue
• Citation Number :TS-106-HC-2021(GUJ)-TP

HC: Admits Revenue’s appeal against ITAT setting aside revisionary-order w.r.t SDT ALP-determination

• In Favour of Revenue
• Citation Number :TS-98-HC-2021(MP)-TP

HC: Issues notice to hear dual TPO-orders’ validity & time-limit of draft AO-order passed thereafter

• In Favour of Assessee
• Citation Number :TS-90-HC-2021(DEL)-TP

HC: Admits Smart Cube's appeal against ITAT-order on recharacterization, comparables-selection

• In Favour of Assessee
• Citation Number :TS-682-HC-2020(DEL)-TP

HC: Lays down law on interpretation of 60-day time limit for passing TPOs-order u/s 92CA(3A) r.w.s. 153

Expressing concern over Softbrands blanket application, SC directs Revenue to delve into individual case merits

HC: Restores TP-adjustment on AE-loans; Directs addressing ‘question of law’ before determination on facts

• In Favour of Both, Partially
• Citation Number :TS-174-HC-2020(CAL)-TP

Revenue concludes arguments in SAP Labs, reiterates TP-principles cannot be hoodwinked in comparables-selection exercise

SC begins hearing high profile comparables case, Revenue emphasises fallacy of HCs blanket application of Softbrands ratio