Rulings ( 11972 results )

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High Court

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

  • In Favour of Revenue
  • Citation Number : TS-906-HC-2018(KAR)-TP
  • Tax Payer : Swiss Re Shared Services (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-905-HC-2018(KAR)-TP
  • Tax Payer : TE CONNECTIVITY GLOBAL SHARED SERVICES INDIA PVT LTD FORMERLY KNOWN AS ADC (INDIA) COMMUNICATION AND INFOTECH PVT LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-904-HC-2018(KAR)-TP
  • Tax Payer : SAP LABS INDIA PRIVATE LIMITED (SUCCESSOR IN INTEREST OF BUSINESS OBJECTS 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-903-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 Revenue
  • Citation Number : TS-902-HC-2018(KAR)-TP
  • Tax Payer : RAMBUS CHIP TECHNOLOGIES (INDIA) PVT LTD (Rambus India)
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-901-HC-2018(KAR)-TP
  • Tax Payer : TESCO HINDUSTHAN SERVICE 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-900-HC-2018(KAR)-TP
  • Tax Payer : KSHEMA TECHNOLOGIES LIMITED (Merged with Mphasis Ltd)
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-899-HC-2018(KAR)-TP
  • Tax Payer : HEWLETT PACKARD [INDIA] GLOBAL SOFT PVT LTD
Income tax Appellate Tribunal

ITAT: Sec 142(1) notice containing show-cause for ALP-determination constitutes sufficient notice u/s 92C(3)

  • In Favour of Revenue
  • Citation Number : TS-898-ITAT-2018(Mum)-TP
  • Tax Payer : Kaybee Private Limited
Income tax Appellate Tribunal

ITAT:Rejects NAV based ALP-determination for non-resident’s sale of Indian company shares

  • In Favour of Both, Partially
  • Citation Number : TS-897-ITAT-2018(DEL)-TP
  • Tax Payer : Topcon Singapore Positioning Pte Ltd
Income tax Appellate Tribunal

ITAT:Upholds TP-adjustment deletion on know-how payment for ground-handling services; Relies on AWB-ruling

  • In Favour of Assessee
  • Citation Number : TS-896-ITAT-2018(DEL)-TP
  • Tax Payer : Globe Ground India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Accepts foreign-AE as tested-party for benchmarking debt collection/ telemarketing services; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-895-ITAT-2018(DEL)-TP
  • Tax Payer : GLOBAL VANTEDGE PVT LTD
Income tax Appellate Tribunal

ITAT:Excludes Techprocess, Vapi Waste and Choksi Laboratories as comparable for marketing support service provider

  • In Favour of Assessee
  • Citation Number : TS-894-ITAT-2018(DEL)-TP
  • Tax Payer : Intercontinental Hotels Group [India] Pvt Ltd
Income tax Appellate Tribunal

ITAT: Retains Eclerx as comparable for software-developer & ITeS-provider despite exclusion in earlier year

  • In Favour of Both, Partially
  • Citation Number : TS-893-ITAT-2018(HYD)-TP
  • Tax Payer : Avineon India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Deletes TP-adjustment on trademark fees, AMP-expenses; Excludes export incentives from PLI

  • In Favour of Both, Partially
  • Citation Number : TS-892-ITAT-2018(DEL)-TP
  • Tax Payer : Goodyear India Limited
Income tax Appellate Tribunal

ITAT: Grants stay considering earlier-year refunds due; Comparables selection for software-developer in dispute

  • In Favour of Assessee
  • Citation Number : TS-891-ITAT-2018(DEL)-TP
  • Tax Payer : NXP India Pvt Ltd (Formerly known as Freescale Semiconductor India Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Rules on comparables in IT/ITeS segments; Considers medical transcription/translation services as ITeS

  • In Favour of Both, Partially
  • Citation Number : TS-890-ITAT-2018(Bang)-TP
  • Tax Payer : Mphasis Limited
Income tax Appellate Tribunal

ITAT:Grants further stay extension to Himalaya; Follows Pepsi Foods, Narang Overseas rulings

  • In Favour of Assessee
  • Citation Number : TS-889-ITAT-2018(Bang)-TP
  • Tax Payer : The Himalaya Drug Company
Income tax Appellate Tribunal

ITAT:Denies stay on demand arising out of adjustment on specified domestic transaction

  • In Favour of Revenue
  • Citation Number : TS-888-ITAT-2018(Bang)-TP
  • Tax Payer : Texport Overseas Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes functionally dissimilar Accel Transmatics for software developer; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-887-ITAT-2018(Bang)-TP
  • Tax Payer : Broadcom India Private Ltd