Rulings ( 11978 results )

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High Court

HC:Upholds ITAT-order denying depreciation adjustment on account of capacity underutilization; Follows Softbrands

  • In Favour of Revenue
  • Citation Number : TS-1438-HC-2018(KAR)-TP
  • Tax Payer : Indigra Exports Pvt Ltd
High Court

HC: Dismisses assessee’s appeal against selection of CPM as MAM for contract-manufacturer; Follows Softbrands

  • In Favour of Revenue
  • Citation Number : TS-1437-HC-2018(KAR)-TP
  • Tax Payer : Wipro GE Healthcare Private Limited (for the merged entity) GE Medical Systems India Private Limited
High Court

HC: Stays TPO-reference on grounds of CBDT Circular 3/2016 violation, issues notice to Department

  • In Favour of Assessee
  • Citation Number : TS-72-HC-2019(DEL)-TP
  • Tax Payer : Infonox Software Private Limited
Income tax Appellate Tribunal

ITAT: Dismisses assessee’s MP against ITAT’s non-adjudication of comparable, CIT(A)’s exclusion stands good

  • In Favour of Assessee
  • Citation Number : TS-71-ITAT-2019(Bang)-TP
  • Tax Payer : Winphoria Networks India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits ALP-determination of Canon India’s AMP-expenses ; Follows earlier-orders

  • In Favour of Both, Partially
  • Citation Number : TS-70-ITAT-2019(DEL)-TP
  • Tax Payer : Canon India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Accepts assessee’s interest-payment to domestic holding company as at ALP; Deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-69-ITAT-2019(Mum)-TP
  • Tax Payer : DLF Infopark (Pune) Limited
Income tax Appellate Tribunal

ITAT: Upholds DRP’s exclusion of Acropetal and Jeevan Scientific Technology for ITeS provider

  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2019(Bang)-TP
  • Tax Payer : C-Cube Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT:Quashes assessment order passed in name of non-existent amalgamated entity; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-67-ITAT-2019(DEL)-TP
  • Tax Payer : Vedanta Ltd [Successor to Cairn India Ltd]
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1436-HC-2018(KAR)-TP
  • Tax Payer : WINPHORIA NETWORKS INDIA PVT. LTD., (SINCE MERGED WITH MOTOROLA INDIA PVT LTD.,)
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1435-HC-2018(KAR)-TP
  • Tax Payer : Marvel India Pvt Ltd
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1434-HC-2018(KAR)-TP
  • Tax Payer : CERNER HEALTHCARE SOLUTIONS PVT LTD
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1433-HC-2018(KAR)-TP
  • Tax Payer : Business Process Outsourcing (India) Pvt Ltd
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1432-HC-2018(KAR)-TP
  • Tax Payer : THOUGHT WORKS TECHNOLOGIES INDIA PRIVATE LIMITED
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1431-HC-2018(KAR)-TP
  • Tax Payer : THOUGHT WORKS TECHNOLOGIES INDIA PRIVATE LIMITED
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-1430-HC-2018(KAR)-TP
  • Tax Payer : Sunquest Information Systems (India) Private Limited
High Court

HC: Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1429-HC-2018(KAR)-TP
  • Tax Payer : MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED
High Court

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1428-HC-2018(KAR)-TP
  • Tax Payer : LUWA INDIA PRIVATE LIMITED
Supreme Court

SC: Dismisses Revenue's SLP; HC found no question of law arising on comparable issue

  • In Favour of Assessee
  • Citation Number : TS-66-SC-2019-TP
  • Tax Payer : SAIPEM INDIA PROJECT LIMITED
High Court

HC: Upholds TP-adjustment deletion on preference-shares investment; Accepts 1% as corporate guarantee ALP

  • In Favour of Assessee
  • Citation Number : TS-65-HC-2019(BOM)-TP
  • Tax Payer : Aegis Limited
High Court

HC: Comparables selection does not involve ‘question of law’ unless Tribunal approach unreasonable

  • In Favour of Assessee
  • Citation Number : TS-64-HC-2019(DEL)-TP
  • Tax Payer : D E SHAW INDIA ADVISORY SERVICES P LTD