Rulings ( 11972 results )
High Court
HC: Upholds ITAT-order holding forex gain/loss as operating item, Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-947-HC-2018(KAR)-TP
- Tax Payer : Dhanya Agroindustrial Pvt Ltd
High Court
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-946-HC-2018(KAR)-TP
- Tax Payer : HEWLETT PACKARD [INDIA] SOFTWARE OPERATION P LTD
High Court
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-945-HC-2018(KAR)-TP
- Tax Payer : Arowana Consulting Pvt Ltd
High Court
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-944-HC-2018(KAR)-TP
- Tax Payer : SYNOPSIS 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-943-HC-2018(KAR)-TP
- Tax Payer : Verifone India Technology Private Limited
High Court
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-942-HC-2018(KAR)-TP
- Tax Payer : Applied Materials 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-941-HC-2018(KAR)-TP
- Tax Payer : ABB global Services Pvt Ltd
High Court
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-940-HC-2018(KAR)-TP
- Tax Payer : BUSINESS PROCESS OUTSOURCING [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-939-HC-2018(KAR)-TP
- Tax Payer : Flextronics 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-938-HC-2018(KAR)-TP
- Tax Payer : Novell Software Development (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-937-HC-2018(KAR)-TP
- Tax Payer : Microchip Technology (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-936-HC-2018(KAR)-TP
- Tax Payer : SONIM TECHNOLOGIES (IND) PVT LTD
High Court
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-935-HC-2018(KAR)-TP
- Tax Payer : Arcot R & D Software Pvt Ltd
High Court
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-934-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
- In Favour of Assessee
- Citation Number : TS-933-HC-2018(KAR)-TP
- Tax Payer : CGI Information Systems & Management Consultant Pvt Ltd
High Court
HC: Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-932-HC-2018(KAR)-TP
- Tax Payer : Microchip Technology (India) Pvt Ltd
High Court
HC: Quashes final assessment sans draft order post-remand, directs AO to re-do assessment
- In Favour of Both, Partially
- Citation Number : TS-931-HC-2018(DEL)-TP
- Tax Payer : Stryker India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Excludes comparables on grounds of functional dissimilarity, ownership of substantial intangibles
- In Favour of Both, Partially
- Citation Number : TS-929-ITAT-2018(DEL)-TP
- Tax Payer : Torus Business Solutions Pvt
Income tax Appellate Tribunal
ITAT:Confirms TP-adjustment on professional services, decides matter ex-parte due to assessee's non-appearance
- In Favour of Revenue
- Citation Number : TS-928-ITAT-2018(Bang)-TP
- Tax Payer : Faurecia Automotive Seating India Pvt Ltd
Income tax Appellate Tribunal
ITAT: Genesys International's Geospatal services incomparable with software development, follows CGI ruling
- In Favour of Assessee
- Citation Number : TS-927-ITAT-2018(Bang)-TP
- Tax Payer : Microsemi Storage Solutions India Pvt Ltd