Rulings ( 11975 results )

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Income tax Appellate Tribunal

ITAT:Extends stay for Manipal Global; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2018(Bang)-TP
  • Tax Payer : Manipal Global Education Services P Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables for ITeS-provider; Remits working capital adjustment to TPO

  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2018(DEL)-TP
  • Tax Payer : NCS Pearson India Private Ltd
Income tax Appellate Tribunal

ITAT:Grants conditional stay on demand arising due to TP-adjustment involving disputed comparables

  • In Favour of Both, Partially
  • Citation Number : TS-98-ITAT-2018(Bang)-TP
  • Tax Payer : Enchanting Travels Pvt Ltd
Income tax Appellate Tribunal

ITAT:Lease line reimbursements to US parent, not royalty; Cites TPO’s ‘international transaction’ acceptance

  • In Favour of Assessee
  • Citation Number : TS-97-ITAT-2018(PUN)-TP
  • Tax Payer : T-3 Energy Services
Income tax Appellate Tribunal

ITAT: Grants stay subject to Rs.40 lakhs payment covering 50% demand

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2018(Bang)-TP
  • Tax Payer : Fiberlink Software Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes 2 comparables on functional dissimilarity for software developer; Includes Evoke Technologies

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2018(HYD)-TP
  • Tax Payer : Conexant Systems Private Limited
Income tax Appellate Tribunal

ITAT:Extends stay as appeal disposal delay non-attributable to assessee; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Dismisses appeal against final assessment post-remand as non-maintainable, guides assessee to CIT(A)/HC

  • In Favour of Revenue
  • Citation Number : TS-93-ITAT-2018(DEL)-TP
  • Tax Payer : Tevapharm India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits TP-issue relating merchanting activity, purchase of fertilizers for fresh adjudication

  • In Favour of Both, Partially
  • Citation Number : TS-92-ITAT-2018(DEL)-TP
  • Tax Payer : Cargill India P Ltd
Income tax Appellate Tribunal

ITAT: Grants stay to Citrix R&D considering 50% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2018(Bang)-TP
  • Tax Payer : Citrix R&D India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Grants stay extension to Infosys; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2018(Bang)-TP
  • Tax Payer : Infosys Ltd
Income tax Appellate Tribunal

ITAT:Decides appeal ex-parte absent representation by assessee; Confirms CIT(A)’s-order on TP-issues

  • In Favour of Revenue
  • Citation Number : TS-89-ITAT-2018(Bang)-TP
  • Tax Payer : Opto Circuits India Ltd
Income tax Appellate Tribunal

ITAT: Upholds TPO’s aggregation of ITES, software segments; Deviates from earlier years' approach

  • In Favour of Both, Partially
  • Citation Number : TS-88-ITAT-2018(DEL)-TP
  • Tax Payer : Orange Business Services India Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT:Renault India's transaction with Renault Nissan India, not international transaction; Deletes Rs. 178 cr adjustment

  • In Favour of Assessee
  • Citation Number : TS-87-ITAT-2018(CHNY)-TP
  • Tax Payer : Renault India P Ltd
Income tax Appellate Tribunal

ITAT:DRP-directions, not appealable-order; Dismisses Revenue’s appeal as non-maintainable

  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2018(Bang)-TP
  • Tax Payer : Toyota Tsusho India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Confirms CIT(A) order deleting TP-adjustment on royalty, cites TPO's faulty segmental working

  • In Favour of Assessee
  • Citation Number : TS-85-ITAT-2018(Mum)-TP
  • Tax Payer : Diversity India P Ltd (Formerly known as Johnson Diversity India P Ltd)
Income tax Appellate Tribunal

ITAT: Includes ICRA, IDC as comparables for investment-advisor; Excludes Ladderup noting functional dissimilarity

  • In Favour of Both, Partially
  • Citation Number : TS-84-ITAT-2018(Mum)-TP
  • Tax Payer : SUN-Ares India Real Estate Private Ltd (formerly known as SUN AREA Real Estate Pvt. Ltd)
Income tax Appellate Tribunal

ITAT: Follows Cerner-Heathcare ruling on comparables selection for software-developer as assessee’s profile similar

  • In Favour of Both, Partially
  • Citation Number : TS-83-ITAT-2018(Bang)-TP
  • Tax Payer : CSR India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants further stay extension; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2018(Bang)-TP
  • Tax Payer : The Himalaya Drug Company
Income tax Appellate Tribunal

ITAT:Grants stay on outstanding demand arising due to comparables selection dispute

  • In Favour of Assessee
  • Citation Number : TS-81-ITAT-2018(Bang)-TP
  • Tax Payer : Marvell India Pvt Ltd