Rulings ( 11972 results )

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

  • In Favour of Assessee
  • Citation Number : TS-990-HC-2018(KAR)-TP
  • Tax Payer : Sharp Software Development (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-989-HC-2018(KAR)-TP
  • Tax Payer : LSI India Research & Pvt Ltd (Erstwhile LSI Technologies India Pvt Ltd)

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

  • In Favour of Assessee
  • Citation Number : TS-988-HC-2018(KAR)-TP
  • Tax Payer : Softtek India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-987-HC-2018(KAR)-TP
  • Tax Payer : Logitech Engineering & Design India P Ltd (Erstwhile M/s Lifesize Communication Pvt Ltd)

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

  • In Favour of Assessee
  • Citation Number : TS-986-HC-2018(KAR)-TP
  • Tax Payer : Yodlee lnfotech Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-985-HC-2018(KAR)-TP
  • Tax Payer : i2 Technologies (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-984-HC-2018(KAR)-TP
  • Tax Payer : Rambus Chip Technologies (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-983-HC-2018(KAR)-TP
  • Tax Payer : Sharp Software Development (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-982-HC-2018(KAR)-TP
  • Tax Payer : Tektronix (India) P Ltd (Formerly Tektronix Engineering Development India P Ltd)

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

  • In Favour of Assessee
  • Citation Number : TS-981-HC-2018(KAR)-TP
  • Tax Payer : SAP Labs India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-980-HC-2018(KAR)-TP
  • Tax Payer : Misys Software Solutions (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-979-HC-2018(KAR)-TP
  • Tax Payer : SAP Labs India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-978-HC-2018(KAR)-TP
  • Tax Payer : Electronic Imaging India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-977-HC-2018(KAR)-TP
  • Tax Payer : Sling Media Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-976-HC-2018(KAR)-TP
  • Tax Payer : Tavant Technologies India Pvt Ltd

ITAT: Admits additional evidence, remits ALP-determination for management service from AE

  • In Favour of Assessee
  • Citation Number : TS-975-ITAT-2018(PUN)-TP
  • Tax Payer : Haworth (India) Private Limited

ITAT: Remits ALP-determination of intra-group services; Relies upon Cushman Wakefield ruling

  • In Favour of Assessee
  • Citation Number : TS-974-ITAT-2018(DEL)-TP
  • Tax Payer : Exxon Mobil Lubricants Pvt Ltd

HC: Upholds 10 times turnover range application; 'Blindly' following rulings with different view, unwarranted

  • In Favour of Revenue
  • Citation Number : TS-973-HC-2018(KAR)-TP
  • Tax Payer : Acusis Software India Pvt Ltd

ITAT: Rules on comparables for data processing and data entry services, follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-972-ITAT-2018(DEL)-TP
  • Tax Payer : OKS Span Tech Pvt Ltd

ITAT: Upholds CIT(A)-order granting working capital adjustment; Follows Mentor Graphics, Sony India rulings

  • In Favour of Both, Partially
  • Citation Number : TS-970-ITAT-2018(DEL)-TP
  • Tax Payer : Imsofer Manufacturing India Pvt Ltd