Rulings ( 11982 results )

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Income tax Appellate Tribunal

ITAT: Grants stay, balance of convenience in favour of investment advisory service-provider assessee

  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2016(Mum)-TP
  • Tax Payer : AGM India Advisors Private Limited
Income tax Appellate Tribunal

ITAT:Grants stay, assessee to undertake retention of immovable properties till appeal disposal

  • In Favour of Assessee
  • Citation Number : TS-385-ITAT-2016(DEL)-TP
  • Tax Payer : Giesecke & Devrient India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants conditional stay considering rectification petition & refund adjustment pending before IT-Dept

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2016(Mum)-TP
  • Tax Payer : CLSA India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of Rs.128cr; Comparables selection & Sec 40(a)(ia) addition covered issues

  • In Favour of Assessee
  • Citation Number : TS-383-ITAT-2016(Bang)-TP
  • Tax Payer : Novo Nordisk India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Jockey-US not AE of Indian licensee absent Sec 92A(1) management / control conditions fulfillment

  • In Favour of Assessee
  • Citation Number : TS-382-ITAT-2016(Bang)-TP
  • Tax Payer : Page Industries Ltd
Income tax Appellate Tribunal

ITAT: Remits comparables’ selection for assessee providing application engineering & software development services

  • In Favour of Both, Partially
  • Citation Number : TS-381-ITAT-2016(DEL)-TP
  • Tax Payer : Emerson Process Management Power & Water Solutions India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s order restricting TP-adjustment only to international transactions; Follows jurisdictional HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-380-ITAT-2016(DEL)-TP
  • Tax Payer : Timex Watches Ltd
Income tax Appellate Tribunal

ITAT: Applies Rs 200 Cr turnover filter; Comparables' turnover beyond ‘reasonable realm of comparability’

  • In Favour of Assessee
  • Citation Number : TS-379-ITAT-2016(Bang)-TP
  • Tax Payer : Sunquest Information Systems (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Correct revenue bifurcation between AE/non-AE segments, fundamentally important; Remits TP issue

  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2016(Bang)-TP
  • Tax Payer : Mindtree Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparables in IT, ITeS & marketing support segments; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2016(DEL)-TP
  • Tax Payer : Avaya India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants partial demand stay arising from AMP-adjustment; Follows approach in earlier stay-order

  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2016(Mum)-TP
  • Tax Payer : Volkswagen Group Sales India Private Limited
Income tax Appellate Tribunal

ITAT:Grants partial stay; Considers earlier-year appeal in assessee’s favour resulting in refund

  • In Favour of Assessee
  • Citation Number : TS-375-ITAT-2016(Bang)-TP
  • Tax Payer : Business Process Outsourcing (India) P Ltd
Income tax Appellate Tribunal

ITAT: Grants partial stay as 47%-demand discharged and disputed comparables' selection debatable issue

  • In Favour of Assessee
  • Citation Number : TS-374-ITAT-2016(Bang)-TP
  • Tax Payer : Webex Communications India P Ltd
Income tax Appellate Tribunal

ITAT: Dismisses stay-petition as infructuous pursuant to TPO’s rectification-order reducing demand to Nil

  • In Favour of Assessee
  • Citation Number : TS-373-ITAT-2016(Bang)-TP
  • Tax Payer : Cisco Video Technologies India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Can't entertain stay-petition absent threat of demand recovery from Department

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2016(Bang)-TP
  • Tax Payer : Schneider Electric IT Business India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay; Restricts Revenue from taking coercive steps when substantial refund due

  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2016(Bang)-TP
  • Tax Payer : Yodlee Infotech P Ltd
Income tax Appellate Tribunal

ITAT: Grants stay; Considers substantial demand reduction on adjustment of prior years refund

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2016(Bang)-TP
  • Tax Payer : Cisco Systems (India) P Ltd
Income tax Appellate Tribunal

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

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2016(Bang)-TP
  • Tax Payer : AstraZeneca Pharma India Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of Rs 35 crores demand; Foreign-AE as tested-party issue decided in assessee’s favour

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2016-TP
  • Tax Payer : General Motors India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's hind-sight approach for valuation of Jungle-Book' IPR sale

  • In Favour of Both, Partially
  • Citation Number : TS-367-ITAT-2016(HYD)-TP
  • Tax Payer : DQ (International) Ltd