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2013 (7) TMI 843 - ITAT DELHI The Tribunal remitted several issues back to the AO/TPO for further examination and verification, especially concerning the inclusion of certain comparables and the impact of turnover on comparability. The Tribunal directed the AO/TPO to verify the facts and decide the comparability of the companies in question, considering the appellant's objections and relevant case laws. The appeal was partly allowed for statistical purposes.
2013 (6) TMI 532 - ITAT MUMBAI The Tribunal partly allowed the appeal, remanding the issues concerning the section 10A deduction and transfer pricing adjustment to the Assessing Officer and Transfer Pricing Officer for fresh examination. The disallowance under section 40(a)(ia) was deleted, and the reduction of technical fees and satellite link charges from export turnover was overturned. The initiation of penalty proceedings under section 271(1)(c) was not considered at this stage.
2012 (6) TMI 478 - ITAT MUMBAI The Tribunal partially allowed the appeal, remanding the case to the Assessing Officer for recalculating the Arm's Length Price (ALP) with working capital adjustment and credit for Tax Deducted at Source (TDS). The benefit of the +/- 5% range was granted, and the selection of comparables and rejection of the appellant's benchmarking analysis were to be reviewed alongside recalculations. Penalty proceedings initiation under section 271(1)(c) was not specifically addressed.
2012 (3) TMI 258 - ITAT JAIPUR The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to allow the deduction under Section 10AA of the Income Tax Act. It concluded that the assessee's trading activities, including the re-export of imported goods, qualified as "services" under the SEZ Act. The Tribunal emphasized the overriding effect of the SEZ Act and applied the doctrine of promissory estoppel, holding that the government's representations bound it to grant the promised benefits to the assessee.
Central Board of Direct Taxes specifies the various Information Technology enabled products or services u/s 80HHE The Central Board of Direct Taxes, under the authority of the Income-tax Act, 1961, specifies Information Technology enabled products or services eligible under sections 10A, 10B, and 80HHE. The specified services include back-office operations, call centers, content development or animation, data processing, engineering and design, geographic information system services, human resource services, insurance claim processing, legal databases, medical transcription, payroll, remote maintenance, revenue accounting, support centers, and website services. This notification aims to clarify eligible IT services for tax purposes.
2023 (8) TMI 107 - CESTAT MUMBAI-LB The Tribunal determined that the services rendered by Arcelor India to Arcelor France qualify as "export of service" under Rule 3 of the Export of Service Rules, 2005. It concluded that the services were provided to a recipient located outside India, and payment was received in convertible foreign exchange, meeting the necessary conditions for export. The Tribunal also clarified that the Supreme Court's decision in GVK Industries was not applicable to this case due to differing legislative contexts. The appeal was set for further hearing before the division bench.
2022 (11) TMI 1352 - ITAT BANGALORE The Assessee's appeal was partly allowed, with the Tribunal remitting various issues back to the AO/TPO for fresh consideration. The Tribunal directed re-examination of transfer pricing adjustments, adjustment in respect of warranty costs, disallowance under Section 40(a)(ia) of rebates, disallowance of deferred revenue, disallowance of fixtures and stores interiors expenses, and levy of interest under Sections 234B and 234C. The revenue's appeal was allowed for statistical purposes, emphasizing the need for reassessment based on previous decisions and directions.
2022 (8) TMI 1524 - ITAT HYDERABAD The Tribunal set aside the final assessment order and remanded the case for fresh adjudication on the arm's-length price (ALP) determination, directing the AO/TPO to treat foreign exchange gain as operating income. The Tribunal excluded certain comparables, including Accentia Technologies, Acropetal Technologies, Cosmic Global, and Infosys BPO, due to functional dissimilarities. The appeal was allowed for statistical purposes, emphasizing the need for consistency in the Revenue's approach and a detailed functional analysis in transfer pricing cases. The AO/TPO was instructed to recompute margins and determine the ALP accordingly.
2021 (10) TMI 1298 - ITAT PUNE The Tribunal partly allowed the appeal by excluding SPI Technologies, AGS Health, and Infosys BPO from the final set of comparables due to various reasons, while dismissing other grounds as not pressed. The order was pronounced on 25th October 2021.
2021 (5) TMI 1049 - ITAT MUMBAI The Tribunal partially allowed the appeal, directing the exclusion of certain comparables and inclusion of others based on functional comparability and judicial precedents. Emphasizing proper selection criteria and adherence to natural justice principles in transfer pricing assessments, the Tribunal found errors in the TPO's approach, including mischaracterization of services, lack of criteria in economic analysis, and failure to grant adjustments for factors like risk and working capital. The decision highlighted the importance of accurate ALP determination and fair treatment of taxpayers in transfer pricing disputes.
2020 (11) TMI 651 - ITAT DELHI The appeal of the assessee was partly allowed by the Tribunal. The Tribunal directed the exclusion of certain comparables, reconsideration of others, and deletion of the adjustment on overdue receivables. The grounds related to jurisdictional error, non-satisfaction of conditions under Section 92C(3), and initiation of penalty proceedings were dismissed.
2021 (2) TMI 877 - ITAT MUMBAI The Tribunal directed the exclusion of certain companies from the final list of comparables for benchmarking the international transactions of the assessee. The AO was instructed to verify the assessee's claim regarding the tolerance limit of +/- 5% and make no adjustment if correct. The appeal of the assessee was allowed based on these findings, and the issue of non-grant of TDS credit was remanded to the AO for verification.
2020 (4) TMI 871 - AUTHORITY FOR ADVANCE RULING, KARNATAKA The services obtained by the applicant from LSL DE for HLA Typing are classified as "health care services provided by a clinical establishment" and are exempt from IGST. The ruling states that the services fall under Entry No. 77 of Notification No. 09/2017-Integrated Tax (Rate). Additionally, the testing services performed by the overseas laboratory are also exempt from IGST as they are considered health care services by a clinical establishment, and the applicant is not liable to pay IGST under the reverse charge mechanism.
2019 (9) TMI 990 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The Authority ruled that GST is applicable on the reimbursement of expenses and management fees charged by the applicant for managing outsourced jobs, as they do not qualify for exemptions under GST laws.
2019 (8) TMI 112 - DELHI HIGH COURT The appeal against the ITAT order for AY 2007-08 was successful for the Assessee, a subsidiary providing IT services with international transactions. The CIT (A) allowed the appeal on the deduction issue under Section 10A and directed the inclusion of comparables for transfer pricing adjustment. The assessment on a non-existent company was deemed void ab initio due to amalgamation, following Supreme Court precedent. The ITAT decision was upheld, emphasizing the importance of consistency and accuracy in tax assessments to maintain certainty in tax matters.
The circular from the Karnataka Department of Commercial Taxes clarifies issues regarding the supply of Information Technology enabled Services (ITeS) under GST law, particularly concerning their classification as "export of services" or as "intermediaries." It defines intermediaries as those facilitating the supply of goods or services but not supplying on their own account. The scenarios where ITeS providers may or may not be considered intermediaries, depending on whether services are provided on their own account or merely facilitate transactions for overseas clients. It also states that non-intermediary ITeS providers can benefit from export of services if specific criteria are met.
The circular addresses clarifications on the supply of Information Technology enabled Services (ITeS) under the GST law. It distinguishes between suppliers acting as intermediaries and those providing services on their own account. Various scenarios are outlined to determine when a supplier is considered an intermediary under the IGST Act. Suppliers not classified as intermediaries can qualify for export of services benefits if they meet specific criteria. The circular aims to ensure uniformity in law implementation and invites feedback on any implementation difficulties. It is clarificatory and not intended for legal interpretation.
Clarification on doubts related to supply of Information Technology enabled Services (ITeS services) The Tamil Nadu Commercial Taxes Department issued a circular clarifying the classification of Information Technology enabled Services (ITeS) under the GST law. The circular addresses whether ITeS providers qualify as "intermediaries" or "export of services" when supplying services to overseas entities. It outlines three scenarios: (1) ITeS providers supplying services on their own account are not intermediaries; (2) providers facilitating services between clients and their customers are intermediaries; and (3) cases involving both own account and facilitation services require case-specific analysis. Providers not classified as intermediaries may qualify for export benefits if they meet specific criteria.
The circular from the Chief Commissioner of State Tax, Gujarat, addresses clarifications on the classification of Information Technology enabled Services (ITeS) under the GST law, specifically concerning their status as "export of services" or as "intermediaries." It explains that suppliers of ITeS, such as call centers and data processing, are not considered intermediaries if they provide services on their own account. However, if they facilitate the supply of services between entities, they may be classified as intermediaries. The circular also outlines the criteria for ITeS providers to qualify for export benefits, emphasizing the need for each case to be assessed individually.
2019 (6) TMI 1696 - ITAT DELHI The Tribunal allowed the appeal for statistical purposes, setting aside several issues for fresh adjudication by the TPO. The Tribunal emphasized the need for proper analysis based on agreements and actual nature of transactions, and directed the exclusion of certain companies from the final set of comparables. The Tribunal dismissed some grounds as not pressed by the appellant.
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