Rulings ( 11975 results )

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Income tax Appellate Tribunal

ITAT: Grants partial adjustment for extra-ordinary costs, emphasizes need to demonstrate with evidence

  • In Favour of Both, Partially
  • Citation Number : TS-345-ITAT-2018(DEL)-TP
  • Tax Payer : Munjal Showa Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment; TPO's ALP-determination of royalty, technical fee payment & commission income, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2018(DEL)-TP
  • Tax Payer : COIM India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Allows adjustment for rent/maintenance charges of vacant premises, follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-343-ITAT-2018(DEL)-TP
  • Tax Payer : C.R.M. Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment on intra-group services following earlier year ITAT order

  • In Favour of Both, Partially
  • Citation Number : TS-342-ITAT-2018(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd
Income tax Appellate Tribunal

ITAT:Grants stay considering appeal on TP-issues already heard and 50 demand discharged

  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2018(Bang)-TP
  • Tax Payer : Makino India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Management costs satisfy 'benefit test' but directs CUP over TNMM for benchmarking

  • In Favour of Both, Partially
  • Citation Number : TS-340-ITAT-2018(DEL)-TP
  • Tax Payer : Atotech India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables for marketing support service provider; Remits cost-base computation issue

  • In Favour of Both, Partially
  • Citation Number : TS-339-ITAT-2018(DEL)-TP
  • Tax Payer : Genzyme India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes TCS e-Serve for ITeS-provider following Ameriprise, Bechtel rulings; Distinguishes Cadence Design

  • In Favour of Both, Partially
  • Citation Number : TS-338-ITAT-2018(DEL)-TP
  • Tax Payer : Stefanini India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits inclusion/exclusion of comparables to TPO for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2018(CHNY)-TP
  • Tax Payer : MPS Limited
Income tax Appellate Tribunal

ITAT: Upholds CUP citing AE-customer transaction at same price, without value addition

  • In Favour of Both, Partially
  • Citation Number : TS-336-ITAT-2018(Kol)-TP
  • Tax Payer : AT & S India (P) Ltd
Income tax Appellate Tribunal

ITAT: Directs aggregation of Google India's Adwords & ITeS transactions; Adopts PSM as MAM

  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2018(Bang)-TP
  • Tax Payer : Google India Private Limited
Income tax Appellate Tribunal

ITAT: Remits selection of foreign AE as tested-party, complete financial information, necessary

  • In Favour of Both, Partially
  • Citation Number : TS-334-ITAT-2018(DEL)-TP
  • Tax Payer : Moser Baer India Ltd
Income tax Appellate Tribunal

ITAT: Excludes 3, retains 2 comparables for ITeS-provider; Remits risk, working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-333-ITAT-2018(DEL)-TP
  • Tax Payer : Keystroke Pro India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Deletes TP-adjustments on IPR-sale to AE, management consultancy fees; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2018(HYD)-TP
  • Tax Payer : DQ Entertainment (International) Ltd
Income tax Appellate Tribunal

ITAT: Upholds Rs.1-200cr turnover filter application; Excludes 3 comparables for software-developer

  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2018(PUN)-TP
  • Tax Payer : Billion Hands Technologies Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes 4 comparables citing functional dissimilarity, extraordinary events impact; Follows Rampgreeen ruling

  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2018(DEL)-TP
  • Tax Payer : GE India Business Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment on intra-group services following earlier year ITAT-order

  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2018(Kol)-TP
  • Tax Payer : Chryso India Private Limited (formerly known as ‘The structural Waterproofing Company Private Limited’)
Income tax Appellate Tribunal

ITAT: Quashes TP-adjustment; AO's reassumption of jurisdiction after TPO-reference would lead to 'anarchy'

  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2018(JODH)-TP
  • Tax Payer : Hindustan Zinc. Ltd
High Court

HC: Admits Nokia Siemens’ appeal regarding AO’s reference to TPO

  • In Favour of Assessee
  • Citation Number : TS-327-HC-2018(DEL)-TP
  • Tax Payer : Nokia Siemens Networks India Private Limited
Supreme Court

SC: Dismisses Revenue’s SLP; HC upheld CUP non-applicability for benchmarking royalty transaction

  • In Favour of Assessee
  • Citation Number : TS-326-SC-2018-TP
  • Tax Payer : SAKATA INX (INDIA) LIMITED