Rulings ( 11976 results )

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Income tax Appellate Tribunal

ITAT: Rules on comparables; Sets aside CIT(A)’s suo-motu direction to apply export-earnings filter

  • In Favour of Both, Partially
  • Citation Number : TS-447-ITAT-2019(Bang)-TP
  • Tax Payer : Informatica Business Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes 5 comparables for software development service provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-446-ITAT-2019(PUN)-TP
  • Tax Payer : FIS Solutions (India) Pvt Ltd (formerly known as SunGard Solutions (India) Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Restores issue of royalty payment and TP-adjustment to margins of DTA unit

  • In Favour of Both, Partially
  • Citation Number : TS-445-ITAT-2019(Ahd)-TP
  • Tax Payer : FAG Bearing India Ltd
Income tax Appellate Tribunal

ITAT:Rejects Volvo ruling consideration for deciding management services TP-adjustment, cites factual differences

  • In Favour of Assessee
  • Citation Number : TS-444-ITAT-2019(Bang)-TP
  • Tax Payer : Adcock Ingram Limited
Income tax Appellate Tribunal

ITAT:Deletes TP-adjustment on intra-group services, AMP-spend; Follows earlier rulings in own case

  • In Favour of Assessee
  • Citation Number : TS-443-ITAT-2019(Kol)-TP
  • Tax Payer : Philips India Ltd
High Court

HC: Disposes assessee's appeal & writ considering resolution of royalty TP-adjustment under Indo-UK MAP

  • In Favour of Revenue
  • Citation Number : TS-442-HC-2019(DEL)-TP
  • Tax Payer : JCB India Ltd
High Court

HC:Dismisses Revenue’s appeal; Upholds ITAT-order deleting AMP-adjustment following Sony ruling

  • In Favour of Assessee
  • Citation Number : TS-441-HC-2019(DEL)-TP
  • Tax Payer : Toshiba India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Holds TP-provisions inapplicable to income covered under Tonnage Tax Scheme

  • In Favour of Assessee
  • Citation Number : TS-440-ITAT-2019(Mum)-TP
  • Tax Payer : Van Oord India Private Limited
High Court

HC: Confirms Infosys BPO exclusion for BPO-service provider following Agnity India; Distinguishes Chryscapital ruling

  • In Favour of Assessee
  • Citation Number : TS-439-HC-2019(DEL)-TP
  • Tax Payer : Sanvih Info Group Pvt. Ltd (Earlier Known As Oks Span Tech Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT:Adopts internal-CUP over TPO's TNMM for benchmarking HO-PE onshore services transaction

  • In Favour of Assessee
  • Citation Number : TS-438-ITAT-2019(Kol)-TP
  • Tax Payer : Dongfang Electric Corporation
High Court

HC: Dismisses Revenue’s appeal; Upholds ITAT’s exclusion of Genesys International for ITeS-provider

  • In Favour of Assessee
  • Citation Number : TS-437-HC-2019(DEL)-TP
  • Tax Payer : EXL Services.com India Pvt. Ltd
High Court

HC: Admits Revenue’s appeal against ITAT-order on treatment of foreign-AE as tested party

  • In Favour of Both, Partially
  • Citation Number : TS-434-HC-2019(DEL)-TP
  • Tax Payer : Moser Baer India Ltd
Income tax Appellate Tribunal

ITAT: Dismisses Revenue’s appeal, includes Maveric Systems as comparable for software developer

  • In Favour of Revenue
  • Citation Number : TS-433-ITAT-2019(PUN)-TP
  • Tax Payer : Xpanxion International Pvt Ltd
High Court

HC:Upholds ITAT-order quashing reopening of assessment to disallow advertisement expenses

  • In Favour of Assessee
  • Citation Number : TS-432-HC-2019(DEL)-TP
  • Tax Payer : Yamaha Motor India Sales Pvt Ltd
Income tax Appellate Tribunal

ITAT: Restores TP-adjustment issue on intra-group service payments & outstanding AE-receivables

  • In Favour of Both, Partially
  • Citation Number : TS-431-ITAT-2019(DEL)-TP
  • Tax Payer : GE Capital Services India
Income tax Appellate Tribunal

ITAT: Rejects additional ground seeking comparable exclusion but accepts gross profit based margin computation

  • In Favour of Both, Partially
  • Citation Number : TS-430-ITAT-2019(DEL)-TP
  • Tax Payer : Verizon India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparables for contract software development and technical support services provider

  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2019(DEL)-TP
  • Tax Payer : Alcatel-Lucent India Ltd
High Court

HC:Dismisses Revenue’s appeal; Confirms rejection of sogo-shosha trader classification & FOB-based benchmarking

  • In Favour of Assessee
  • Citation Number : TS-428-HC-2019(DEL)-TP
  • Tax Payer : Itochu India Private Ltd
High Court

HC: Upholds ITAT-order remitting comparables rejecting reliance on sister concern’s case

  • In Favour of Revenue
  • Citation Number : TS-427-HC-2019(DEL)-TP
  • Tax Payer : E-VALUESERVE.COM PVT. LTD
High Court

HC: Upholds ITAT; Comparables selection issue doesn’t give rise to substantial question of law

  • In Favour of Both, Partially
  • Citation Number : TS-426-HC-2019(DEL)-TP
  • Tax Payer : Agilis Information Technologies India Pvt. Ltd