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Case Law Details

Case Name : Logix Micro Systems Ltd. Vs. ACIT (ITAT Bangalore)
Related Assessment Year :
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Outstanding receivables from international transactions held to be within the jurisdiction of TPO; receivables, if not brought back in time, form part of TP analysis for calculation of potential interest loss

In brief :-In a recent ruling in the case of Logix Micro Systems Ltd. Vs. ACIT [2010-TI I-50-ITAT-BANG-TP], the Bangalore Bench of the Income-tax Appellate Tribunal (“Tribunal”), while deciding the case in favour of the Indian Income-tax Department (“Revenue”) with

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