Rulings ( 11982 results )

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Income tax Appellate Tribunal

ITAT: Grants third stay extension; Considers resolution of TP-dispute under MAP

  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2016(Mum)-TP
  • Tax Payer : Anchor Electricals Private Limited
Income tax Appellate Tribunal

ITAT: Grants stay / conditional stay for AY 2007-08/ AY 2011-12; Management charges ALP in dispute

  • In Favour of Assessee
  • Citation Number : TS-427-ITAT-2016-TP
  • Tax Payer : Fosroc Chemicals India P Ltd
Income tax Appellate Tribunal

ITAT:Grants stay; Comparables’ selection for non-binding investment advisory services provision in dispute

  • In Favour of Assessee
  • Citation Number : TS-426-ITAT-2016(Mum)-TP
  • Tax Payer : Goldman Sachs (I) Securities P Ltd
Income tax Appellate Tribunal

ITAT: Grants stay considering 40%-demand recovered on refund adjustment; Comparables selection in dispute

  • In Favour of Assessee
  • Citation Number : TS-425-ITAT-2016(Mum)-TP
  • Tax Payer : Ness Technologies (India) Private Ltd
Income tax Appellate Tribunal

ITAT: Grants stay extension; Delay in appeal-disposal not attributable to assessee and 50%-demand discharged

  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2016(Bang)-TP
  • Tax Payer : Xchanging Solutions Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of demand considering 80% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-423-ITAT-2016(Bang)-TP
  • Tax Payer : Tesco Hindustan Services Centre P Ltd
Income tax Appellate Tribunal

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

  • In Favour of Assessee
  • Citation Number : TS-422-ITAT-2016(Bang)-TP
  • Tax Payer : Manipal Global Education Services Pvt Ltd
Income tax Appellate Tribunal

ITAT:Grants stay, TP-adjustment on AMP-expenses in dispute; Considers 2 pending rectification petitions

  • In Favour of Assessee
  • Citation Number : TS-421-ITAT-2016(CHANDI)-TP
  • Tax Payer : Widex India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of demand (arising from TP-adjustment) subject to Rs.1crore payment by assessee

  • In Favour of Assessee
  • Citation Number : TS-420-ITAT-2016(Mum)-TP
  • Tax Payer : Solar Turbines India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Grants stay subject to early hearing; Entity-level TNMM dispute factual & evenly poised

  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2016(Mum)-TP
  • Tax Payer : Pradigm Geophysical (I) Private Limited
Income tax Appellate Tribunal

ITAT:Treats quasi-equity to Cyprus-AE a shareholder activity; Rejects Revenue's re-characterization as loan

  • In Favour of Assessee
  • Citation Number : TS-418-ITAT-2016(DEL)-TP
  • Tax Payer : DLF Hotel Holdings Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparable selection; 'cost of services' part of salary for CG-Vak

  • In Favour of Assessee
  • Citation Number : TS-417-ITAT-2016(DEL)-TP
  • Tax Payer : SAIC India Private Limited
Income tax Appellate Tribunal

ITAT: Allows Sec 10B-deduction on profits exceeding ALP; Follows earlier-order despite Pendency before HC

  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2016(CHNY)-TP
  • Tax Payer : Tweezerman (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)'s correction of PLI computation for management consultancy services

  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2016(DEL)-TP
  • Tax Payer : AT Kearney Ltd
Income tax Appellate Tribunal

ITAT: DRP cannot travel beyond TP-methods prescribed u/s 92C; Restores custom duty adjustment

  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2016(CHNY)-TP
  • Tax Payer : Doowon Automotive Systems India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Refuses to invalidate final order not in confirmity with DRP-directions, remits TP-issues

  • In Favour of Both, Partially
  • Citation Number : TS-413-ITAT-2016(Bang)-TP
  • Tax Payer : Marvel India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Admits additional ground; Applicability of TP-provisions to Sec 10A-entity a purely legal issue

  • In Favour of Assessee
  • Citation Number : TS-412-ITAT-2016(DEL)-TP
  • Tax Payer : Microsoft India (R&D) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Can't distinguish bank/corporate guarantee, FAR-analysis relevant; However, deletes adjustment following Siro-ruling

  • In Favour of Assessee
  • Citation Number : TS-411-ITAT-2016(Mum)-TP
  • Tax Payer : Marico Ltd
Income tax Appellate Tribunal

ITAT: Retains Bodhtree, excludes 12 comparables for benchmarking software development service ; Follows Kodiak ruling

  • In Favour of Both, Partially
  • Citation Number : TS-410-ITAT-2016(Bang)-TP
  • Tax Payer : Trilogy E-Business Software India Pvt Ltd.
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s TP-adjustment deletion on depreciation of IPR; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-409-ITAT-2016(Mum)-TP
  • Tax Payer : Gharda Chemicals Ltd