Rulings ( 11972 results )

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Income tax Appellate Tribunal

ITAT: Basiz Fund Services incomparable to marketing support service provider; Upholds exclusion

  • In Favour of Assessee
  • Citation Number : TS-926-ITAT-2018(DEL)-TP
  • Tax Payer : Microsoft Corporation India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds TPO’s negative working capital adjustment; Provision of doubtful debts not part of TP analysis

  • In Favour of Both, Partially
  • Citation Number : TS-925-ITAT-2018(Bang)-TP
  • Tax Payer : Tecnotree Convergence Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits 5 comparables to verify employee-cost, RPT filters satisfaction & extraordinary event impact

  • In Favour of Both, Partially
  • Citation Number : TS-924-ITAT-2018(Kol)-TP
  • Tax Payer : Orga Systems India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes AMP-adjustment absent material proving existence of international transaction

  • In Favour of Assessee
  • Citation Number : TS-923-ITAT-2018(DEL)-TP
  • Tax Payer : Moet Hennessy India Pvt Ltd
High Court

HC:Dismisses Revenue’s appeal; Upholds ITAT-order invalidating TP-adjustment absent TPO reference

  • In Favour of Assessee
  • Citation Number : TS-922-HC-2018(BOM)-TP
  • Tax Payer : S.G. Asia Holdings (India) P Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-921-HC-2018(KAR)-TP
  • Tax Payer : Cypress Semiconductors Technology India Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-920-HC-2018(KAR)-TP
  • Tax Payer : Citrix R&D India Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-919-HC-2018(KAR)-TP
  • Tax Payer : Textron India Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-918-HC-2018(KAR)-TP
  • Tax Payer : SYNOPSYS INDIA P LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-917-HC-2018(KAR)-TP
  • Tax Payer : Acusis Software India Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-916-HC-2018(KAR)-TP
  • Tax Payer : Aris Global Software Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-915-HC-2018(KAR)-TP
  • Tax Payer : VMWARE SOFTWARE INDIA PVT LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-914-HC-2018(KAR)-TP
  • Tax Payer : Sandisk India Device Design Centre Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-913-HC-2018(KAR)-TP
  • Tax Payer : SEIMENS INFORMATION PROCESSING SERVICES PVT LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-912-HC-2018(KAR)-TP
  • Tax Payer : GXS India Technology Centre Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-911-HC-2018(KAR)-TP
  • Tax Payer : GLOBAL E-BUSINESS OPERATION PVT LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-910-HC-2018(KAR)-TP
  • Tax Payer : Electronics for Imaging India Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-909-HC-2018(KAR)-TP
  • Tax Payer : EVRY INDIA PVT LTD (FORMERLY KNOWN AS SPAN INFOTECH (INDIA) PVT LTD)
High Court

HC:Upholds ITAT-order remitting royalty & service charges ALP-determination; Follows Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-908-HC-2018(KAR)-TP
  • Tax Payer : INTEVA PRODUCTS INDIA AUTOMOTIVE PVT LTD (FORMERLY KNOWN AS MERITOR LVS INDIA PVT LTD)
High Court

HC: Upholds ITAT-order confining ALP-adjustment to international transactions; Follows Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-907-HC-2018(KAR)-TP
  • Tax Payer : INTEVA PRODUCTS AUTOMOTIVE PVT LTD (FORMERLY KNOWN AS MERITOR LVS INDIA PVT LTD)