Income Tax Officer vs Vivek Prabhakar Kunte on 21 July, 2004
patent, invention, design or registered mark which was developed by the assessee. The tax incentives contemplated under Section 80-O are basically for encouraging Indian
Search Results Page
Search Results
1 - 10 of 104 (0.80 seconds)M/S Ingersoll Rand International ... vs The Assistant Commissioner Of Income ... on 23 March, 2022
assessee is operating under "cost plus mark-up" model and
hence, there is no incentive for the assessee in shifting the expenses ... assessee is
operating under "cost plus mark-up" model and hence, there is no
incentive for the assessee in shifting the expenses
M/S Thomson Reuters India Services ... vs Addl.C.I.T. , Bangalore on 6 April, 2017
M/S Thomson Reuters India Services ... vs Addl.C.I.T. , Bangalore on 6 April
Tesco Bangalore Private Limited, ... vs Deputy Commissioner Of Income Tax, ... on 23 May, 2022
these payments are reimbursement to its AE on actual basis
without any mark-up. The TPO accepted the explanations of the assessee ... employee's of the taxpayer company and they were
issued as incentives to the employees of the taxpayer company free of
cost and hence
M/S Reitzel India Private Limited , ... vs Deputy Commissioner Of Income Tax ... on 8 November, 2019
engaged in processing and export of Gherkins for the purpose of
bench marking the international transactions of the assessee
company. He submitted that the assessee ... consider
Export incentives as part of operating income, while computing
margins. He submitted that the export incentives are part of
operating income
M/S.Nike India Private Limited, ... vs Assistant Commissioner Of Income-Tax, ... on 14 October, 2020
treat the direct marketing
expenses like trade or volume discount or incentive as brand
building exercise would be contrary to common sense and would ... Rules, as the case set up by
the Revenue pertains to mark-up on AMP expenses as an
international transaction. Mark
Ariba Technologies India Private ... vs Deputy Commissioner Of Income Tax, ... on 15 June, 2023
Provision of IT enabled services 481,345,077
11 Recovery of employee incentive expense 1,464,054
12 Employee Compensation Cost ... most appropriate method and OP/OC as the PLI for
bench marking the transactions. The Ld.TPO noted that, the
assessee had chosen following
M/S Herbalife International India ... vs Deputy Commissioner Of Income Tax ... on 17 May, 2023
system. He submitted that, under this model, the
agents / consultants are paid incentives/commissions to
remunerate them for bringing in new customers. He submitted
that ... products. He
submitted that these are purely in the nature of sales incentives
having direct correlation to the sales made by the direct sellers
Drg Analytics And Insights Private ... vs The Assistant Commissioner Of ... on 29 April, 2026
employees of the
assessee under the "Decision Resources, Inc. Equity Incentive Plan".
Subsequently, due to a change in the ultimate ownership ... mark-up on costs for transfer pricing purposes.
22.1 However, the Ld. DRP rejected the contentions of the assessee by
observing that the ESOP incentives
M/S. Reitzel India Private Limited, ... vs Assistant Commissioner Of Income Tax, ... on 26 August, 2021
engaged in processing and export of Gherkins for the purpose of
bench marking the international transactions of the assessee
company. He submitted that the assessee ... companies. Accordingly, he submitted that
the TPO may be directed to bench mark the international
transactions by considering the above said companies as comparable
companies