Income Tax Act, 1961 with Section 92C

Supreme Court clarifies High Court’s powers in Transfer Pricing Appeals: SAP Labs India vs. Income Tax Officer (2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 260A, Income Tax Act, 1961 with Section 92C, Judges, M.M. Sundresh, M.R. Shah, Transfer Pricing

Supreme Court Clarifies Scope of High Court’s Review in Transfer Pricing Cases Date of the Judgment: April 19, 2023 Citation: Civil Appeal No. 8463 of 2022 (Arising from S.L.P.(Civil) No.28652/2018) [and batch of other appeals] Judges: M.R. Shah, J., M.M. Sundresh, J. Can High Courts intervene in transfer pricing cases where the Income Tax Appellate […]

Supreme Court clarifies High Court’s powers in Transfer Pricing Appeals: SAP Labs India vs. Income Tax Officer (2023) Read Post »

Supreme Court clarifies High Court’s role in Transfer Pricing Appeals: SAP Labs India vs. Income Tax Officer (2023)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 260A, Income Tax Act, 1961 with Section 92C, Judges, M.M. Sundresh, M.R. Shah, Transfer Pricing

Supreme Court clarifies High Court’s role in Transfer Pricing Appeals: SAP Labs India vs. Income Tax Officer (2023) LEGAL ISSUE: Scope of High Court’s jurisdiction in appeals against Income Tax Appellate Tribunal’s (ITAT) decisions on transfer pricing. CASE TYPE: Income Tax, Transfer Pricing Case Name: SAP Labs India Private Limited vs. Income Tax Officer, Circle

Supreme Court clarifies High Court’s role in Transfer Pricing Appeals: SAP Labs India vs. Income Tax Officer (2023) Read Post »

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