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High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

Oct 04, 2018
  • In Favour of Revenue
  • Citation Number : TS-1072-HC-2018(KAR)-TP
  • Tax Payer : SUPPORT COM INDIA PRIVATE LTD (FORMERLY KNOWN AS SUPPORTSOFT INDIA PVT. LTD.,)
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

Oct 04, 2018
  • In Favour of Revenue
  • Citation Number : TS-1071-HC-2018(KAR)-TP
  • Tax Payer : RADISYS INDIA PVT LTD (FORMERLY CONTINUOUS COMPUTING INDIA P. LTD)
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

Oct 04, 2018
  • In Favour of Revenue
  • Citation Number : TS-1070-HC-2018(KAR)-TP
  • Tax Payer : NI Systems (India) Pvt Ltd
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

Oct 04, 2018
  • In Favour of Revenue
  • Citation Number : TS-1069-HC-2018(KAR)-TP
  • Tax Payer : Misys Software Solutions (India) Pvt Ltd
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

Oct 04, 2018
  • In Favour of Assessee
  • Citation Number : TS-1068-HC-2018(KAR)-TP
  • Tax Payer : Goldman Sachs Services Pvt Ltd
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

Oct 04, 2018
  • In Favour of Revenue
  • Citation Number : TS-1067-HC-2018(KAR)-TP
  • Tax Payer : Mindteck (India) Ltd
Income tax Appellate Tribunal

ITAT: Rejects foreign-AE as tested-party, assessee’s marketing/ distribution function least complex

Oct 03, 2018
  • In Favour of Revenue
  • Citation Number : TS-1065-ITAT-2018(Kol)-TP
  • Tax Payer : Jaso India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Rs.73cr AMP-adjustment for manufacturer & seller of confectionary products; Follows earlier-order

Oct 01, 2018
  • In Favour of Assessee
  • Citation Number : TS-1064-ITAT-2018(DEL)-TP
  • Tax Payer : Wrigley India Pvt Ltd
High Court

HC: Dismisses Revenue’s appeal against ITAT-order on AMP adjustment; Follows earlier ruling

Oct 01, 2018
  • In Favour of Assessee
  • Citation Number : TS-1063-HC-2018(DEL)-TP
  • Tax Payer : MARY KAY COSMETIC PVT LTD
High Court

HC: Dismisses Revenue's ground against exclusion of deferred revenue expenditure from PLI computation

Oct 01, 2018
  • In Favour of Both, Partially
  • Citation Number : TS-1062-HC-2018(GUJ)-TP
  • Tax Payer : Sabic Research and Technology Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds TPO's power to suggest alternate TP-adjustments in remand report pursuant to DRP-direction

Sep 28, 2018
  • In Favour of Both, Partially
  • Citation Number : TS-1061-ITAT-2018(Mum)-TP
  • Tax Payer : Loreal India Private Ltd
Income tax Appellate Tribunal

ITAT:Rules on comparables for software developer; Rejects restriction of working capital adjustment

Sep 28, 2018
  • In Favour of Assessee
  • Citation Number : TS-1060-ITAT-2018(Bang)-TP
  • Tax Payer : Cypress Semiconductor Technology India P Ltd
Income tax Appellate Tribunal

ITAT: Excludes Infosys BPO as comparable in ITeS-segment; Remits 6 comparables following precedents

Sep 28, 2018
  • In Favour of Assessee
  • Citation Number : TS-1059-ITAT-2018(Bang)-TP
  • Tax Payer : Mobily Infotech India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits ALP determination of AE-loan & corporate guarantee to consider assessee’s additional evidence

Sep 27, 2018
  • In Favour of Both, Partially
  • Citation Number : TS-1058-ITAT-2018(Kol)-TP
  • Tax Payer : Apeejay Shipping Limited
Income tax Appellate Tribunal

ITAT:Grants stay on AMP issue related demand subject to Rs 21 Cr payment in instalments

Sep 27, 2018
  • In Favour of Assessee
  • Citation Number : TS-1057-ITAT-2018(Bang)-TP
  • Tax Payer : Acer India P Ltd
Income tax Appellate Tribunal

ITAT:Excludes Indusind Information Technology from comparables; Upholds CIT(A)’s order deleting TP-adjustment

Sep 27, 2018
  • In Favour of Assessee
  • Citation Number : TS-1056-ITAT-2018(Kol)-TP
  • Tax Payer : Acclaris Business Solutions (P) Ltd
Income tax Appellate Tribunal

ITAT:Deletes TP-adjustment on royalty payment to AE; Follows earlier-order

Sep 27, 2018
  • In Favour of Assessee
  • Citation Number : TS-1055-ITAT-2018(Kol)-TP
  • Tax Payer : Indian Explosives Private Ltd
Income tax Appellate Tribunal

ITAT:Remits comparability of Acropetal to consider information filed subsequent to TP-documentation

Sep 27, 2018
  • In Favour of Assessee
  • Citation Number : TS-1054-ITAT-2018(CHNY)-TP
  • Tax Payer : Renault Nissan Technology and Business Centre India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Accepts plea for correction of TP-adjustments considering unilateral APA; Remits issue

Sep 27, 2018
  • In Favour of Both, Partially
  • Citation Number : TS-1053-ITAT-2018(Kol)-TP
  • Tax Payer : Linde India Ltd (formerly BOC India Ltd)
Income tax Appellate Tribunal

ITAT:Allows assessee’s appeal withdrawal as TP-addition deleted post rectification application disposal

Sep 27, 2018
  • In Favour of Both, Partially
  • Citation Number : TS-1052-ITAT-2018(DEL)-TP
  • Tax Payer : Accretive Health Services Private Limited