Rulings ( 11976 results )

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Income tax Appellate Tribunal

ITAT:Holds DRP order cryptic, non-speaking and non-reasoned, Remits the issues to TPO

  • In Favour of Assessee
  • Citation Number : TS-207-ITAT-2017(Bang)-TP
  • Tax Payer : UL India Private Ltd
Income tax Appellate Tribunal

ITAT: Directs TPO to re-adjudicate allocation of admin expenses for computing assessee's margin

  • In Favour of Both, Partially
  • Citation Number : TS-206-ITAT-2017(Bang)-TP
  • Tax Payer : Altair Engineering India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-issues relating to turnover/RPT filters and working capital/risk adjustment to TPO

  • In Favour of Both, Partially
  • Citation Number : TS-205-ITAT-2017(Bang)-TP
  • Tax Payer : Open Silicon Research Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment on expenses reimbursement & interest receipt on loans for fresh examination

  • In Favour of Both, Partially
  • Citation Number : TS-204-ITAT-2017(Bang)-TP
  • Tax Payer : Trianz Holdings Pvt Ltd
Income tax Appellate Tribunal

ITAT:Stays demand attributable to AMP-issue covered by earlier year favourable ruling

  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2017(Bang)-TP
  • Tax Payer : Essilor India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Sets aside DRP’s cryptic, non-speaking order, remits entire matter to AO/TPO

  • In Favour of Both, Partially
  • Citation Number : TS-202-ITAT-2017(Bang)-TP
  • Tax Payer : Faurecia Automotive Seating India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of outstanding demand arising from TP-adjustment subject to 10% further payment

  • In Favour of Both, Partially
  • Citation Number : TS-201-ITAT-2017(Bang)-TP
  • Tax Payer : State Street Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Vetoes CIT(A) order deleting TP-addition, ‘tax avoidance intent’ extraneous to ALP-determination

  • In Favour of Both, Partially
  • Citation Number : TS-200-ITAT-2017(DEL)-TP
  • Tax Payer : Progressive Tools & Components Pvt Ltd
Income tax Appellate Tribunal

ITAT: Applies margin under USA/Canada MAP to transactions with other AEs, follows JP Morgan

  • In Favour of Both, Partially
  • Citation Number : TS-199-ITAT-2017(Bang)-TP
  • Tax Payer : CGI Information Systems Management Consultants Pvt Ltd
Income tax Appellate Tribunal

ITAT:Further extends stay to Manipal Global considering appeal already posted for hearing

  • In Favour of Assessee
  • Citation Number : TS-198-ITAT-2017(Bang)-TP
  • Tax Payer : Manipal Global Education Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of demand arising from TP-adjustment on software development/marketing support services

  • In Favour of Both, Partially
  • Citation Number : TS-197-ITAT-2017(Bang)-TP
  • Tax Payer : Misys Software Solutions India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of demand subject to Rs. 1 Cr payment by assessee before 31.3.2017

  • In Favour of Both, Partially
  • Citation Number : TS-196-ITAT-2017(Bang)-TP
  • Tax Payer : Fosroc Chemicals India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Admits additional evidence for management fee payment, remits issue for fresh examination

  • In Favour of Assessee
  • Citation Number : TS-195-ITAT-2017(Bang)-TP
  • Tax Payer : Flowserve India Controls Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of outstanding demand as 50% demand already paid by assessee

  • In Favour of Assessee
  • Citation Number : TS-194-ITAT-2017(Bang)-TP
  • Tax Payer : AT India Auto Parts Private Limited
Income tax Appellate Tribunal

ITAT: Grants stay of demand for AY 2012-13 subject to Rs. 2 Cr payment by assessee

  • In Favour of Both, Partially
  • Citation Number : TS-193-ITAT-2017(Bang)-TP
  • Tax Payer : Cisco Systems Capital Pvt Ltd
Income tax Appellate Tribunal

ITAT:Forex gain/loss relating to current year turnover includible in operating profit

  • In Favour of Assessee
  • Citation Number : TS-192-ITAT-2017(Bang)-TP
  • Tax Payer : Bateman Engineering Pvt Ltd
Income tax Appellate Tribunal

ITAT: Holds final order passed without issuance of draft order as void-ab-initio

  • In Favour of Both, Partially
  • Citation Number : TS-191-ITAT-2017(Bang)-TP
  • Tax Payer : Molex Mafatlal Micron Pvt Ltd
Income tax Appellate Tribunal

ITAT: Repairs & maintenance and lease-rental expenses also relevant while granting depreciation adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-190-ITAT-2017(Bang)-TP
  • Tax Payer : Novell Software Development India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Stays demand, schedules appeal hearing on 06.03.2017

  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2017(Bang)-TP
  • Tax Payer : ISG Novasoft Tech Ltd
Income tax Appellate Tribunal

ITAT: Rejects TPO's CUP based on NASSCOM data , relies on Aztec-Software ruling

  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2017(Bang)-TP
  • Tax Payer : i2 Technologies Software Pvt Ltd