Rulings ( 11972 results )

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High Court

HC: Upholds CUP as MAM for benchmarking telcom networking services; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-1050-HC-2018(KAR)-TP
  • Tax Payer : Cable and Wireless Networks India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Emphasizes on functional over product similarity; Capacity adjustment permissible to tested-party's PLI

  • In Favour of Both, Partially
  • Citation Number : TS-1049-ITAT-2018(Bang)-TP
  • Tax Payer : IKA India Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1048-HC-2018(KAR)-TP
  • Tax Payer : Cypress Semi-Conductors (I) Pvt Ltd
Income tax Appellate Tribunal

ITAT:Confirms TP-adjustment deletion on fabric export; TP-provisions applicable to Sec 10A/10B units

  • In Favour of Assessee
  • Citation Number : TS-1047-ITAT-2018(Kol)-TP
  • Tax Payer : J. J. Exporters Ltd
Income tax Appellate Tribunal

ITAT: Upholds Forex gain / loss as operating items; Excludes comparables following precedents

  • In Favour of Both, Partially
  • Citation Number : TS-1046-ITAT-2018(Bang)-TP
  • Tax Payer : Yokogawa IA Technologies India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes 4 functionally dissimilar comparables for software developer & IT-support provider

  • In Favour of Assessee
  • Citation Number : TS-1045-ITAT-2018(DEL)-TP
  • Tax Payer : Siemens Industry Software (I) P Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1044-HC-2018(KAR)-TP
  • Tax Payer : Novo Nordisk India Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1043-HC-2018(KAR)-TP
  • Tax Payer : LSI INDIA RESEARCH & PVT LTD (ERSTWHILE LSI TECHNOLOGIES INDIA PVT. LTD.,)
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1042-HC-2018(KAR)-TP
  • Tax Payer : CERNER HEALTHCARE SOLUTIONS PVT LTD
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1041-HC-2018(KAR)-TP
  • Tax Payer : Global e-Business Operations Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1040-HC-2018(KAR)-TP
  • Tax Payer : E4E BUSINESS SOLUTIONS PVT LTD (FORMERLY I-SEVA SYSTEMS PVT. LTD)
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1039-HC-2018(KAR)-TP
  • Tax Payer : Celstream Technologies Pvt Ltd
High Court

HC:Upholds remand of ALP determination of Toyota Kirloskar’s royalty payment; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-1038-HC-2018(KAR)-TP
  • Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd
High Court

HC:Upholds CUP as MAM for benchmarking telcom networking services; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-1037-HC-2018(KAR)-TP
  • Tax Payer : Cable & Wireless Networks India Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1036-HC-2018(KAR)-TP
  • Tax Payer : AMD India Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1035-HC-2018(KAR)-TP
  • Tax Payer : LG Soft India Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1034-HC-2018(KAR)-TP
  • Tax Payer : Microchip Technology (India) P Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1033-HC-2018(KAR)-TP
  • Tax Payer : CENTURY LINK TECHNOLOGIES INDIA PVT LTD (FORMERLY KNOWN AS M/S QWEST TELECOM SOFTWARE SERVICES PVT. LTD.,)
High Court

HC:Upholds ITAT-order on turnover based allocation for management & marketing fees; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-1032-HC-2018(KAR)-TP
  • Tax Payer : Yokogawa India Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1031-HC-2018(KAR)-TP
  • Tax Payer : THOMSON REUTERS INC SERVICES PVT LTD