Infosys case analysis gb 520

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Infosys case analysis gb 520

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The author has meticulously and systematically classified the judgments into various categories to enable ease of reference. The appeal numbers in most cases have been provided so as to enable the judgements to be retrieved from the website of the respective Court or Tribunal.

A PDF copy of the digest is available for download. The digest will prove invaluable to all practitioners of taxation law.

The Digest comprises of all the important judgements dealing with transfer pricing, international taxes and domestic taxation laws.

A brief head note is given for each case. The Digests for the earlier periods are available here I. The Tribunal, relied on the decision of the co-ordinate bench in the case of the assessee for the earlier year and held that AMP expenditure could not be held to be an international transaction on the basis of probable incidental benefit to the AE absent an agreement for sharing AMP expenditure.

It held that the Revenue had to show that there existed an agreement or arrangement or understanding between the assessee and its AE whereby the assessee was obliged to spend excessively on AMP in order to promote the brand of the AE in absence of which the impugned transaction could not be considered as an international transaction under section 92B of the Act.

The Tribunal, relying on the provisions of section 92B which provides that even an arrangement, understanding or an action in concert having a bearing on the profit income, losses or assets of the enterprises would qualify as international transaction, held that the sharing of cost between Nike India assessee and its AE in respect of contract with BCCI for promotion and brand building of Nike was an international transaction noting that the assessee had incurred the expenditure for the promotion of brand Nike since the agreement between brands in the territory enhanced the brand value of NIKE which belonged to the AE of the assessee.

In respect of other local AMP expenses the tribunal held that such expenditure cannot be regarded as an independent international transaction as there was no agreement or arrangement in writing or otherwise with the AE. Accordingly, it directed the tribunal to decide whether the reporting of the AMP in regard to the outbound business constituted and international transaction.

It observed that if the contention of the assessee was to be accepted, then under the cash accounting system, income on interest free advances to AEs would never get recognised any point. It distinguished the following cases relied upon by the assessee viz. Accordingly, it held that the transaction in question was on capital account and determination of ALP in respect of such transactions was outside the purview of Chapter X of the Act and deleted the TP-adjustment in respect of purchase of shares by assessee from its AEs.

Infosys case analysis gb 520

Thus, the Tribunal concluded that the assessee company had not carried out any international transaction. It held that once the clause was omitted by a subsequent amendment, it would be deemed that the clause was never on the statute.

The Tribunal held that in the case of public sector companies, even if all or majority of the shareholdings are by the union or state governments, these companies for that reason alone cannot be said to be associated enterprises for the purpose of section 92A.

Therefore, PSUs cannot be said to be associated enterprises. It held that TP-adjustment has to be made only in respect of transactions with AE after comparing the transaction made by similarly placed company in uncontrolled transaction with non-AEs.

Yongsan Automotive India Pvt. The Court, applying the provisions of section 92A 2held that mere fact of participation of one enterprise in management or control or capital of other enterprise would not make them AEs.

The Tribunal upheld the order of the TPO and held that the assessee, engaged in manufacture and selling of generic injectable drugs had an AE relationship with 2 entities viz.Search the history of over billion web pages on the Internet.

1 2 3 4. 5 2. 6. 7. 8 8. 9 10 11 12 14 1. 15 16 18 19 20 21 22 23 1. 24 3. 25 3. 26 27 28 Case Study Analysis Read the Harvard Business Case Study for Unit 2: DeLong, T.J., Tandon, J., Rengaswamy, G. (October, ) Infosys: Strategic human resource management (Case Study).

Retrieved from Harvard Business. Visit Harvard Business . Citation analysis using currently available indexes is found to be fraught with many problems, and must be handled with great care.

In that case, further indicators could include international appointments, prizes and awards, memberships of academies and editorial boards, keynote-speaker invitations, and collaborations with other highly.

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