Rulings ( 11982 results )

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Income tax Appellate Tribunal

ITAT: CIT(A) not prohibited in directing AO to verify TP-adjustment computation; Dismisses Revenue’s ground

  • In Favour of Both, Partially
  • Citation Number : TS-1130-ITAT-2018(DEL)-TP
  • Tax Payer : Motorola India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits AMP-adjustment following earlier-order; Restores comparables selection in pre-sales support segment

  • In Favour of Both, Partially
  • Citation Number : TS-1129-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Excludes abnormal wastage in initial operation year from assessee’s PLI; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-1128-ITAT-2018(PUN)-TP
  • Tax Payer : Grupo Antolin India Pvt. Ltd (Erstwhile known as Grupo Antolin Pune Pvt. Ltd)
Income tax Appellate Tribunal

ITAT: Rejects commercial expediency plea for software sale without mark-up, cites BEPS concern

  • In Favour of Both, Partially
  • Citation Number : TS-1125-ITAT-2018(Mum)-TP
  • Tax Payer : eBaotech India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Quashes reopening as merely 'fishing enquiry'; Rejects FOB-based benchmarking for AE-exports

  • In Favour of Assessee
  • Citation Number : TS-1124-ITAT-2018(Kol)-TP
  • Tax Payer : Devansh Exports
Income tax Appellate Tribunal

ITAT:Excludes Cox & Kings as comparable for assessee’s tourism services, Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-1123-ITAT-2018(Bang)-TP
  • Tax Payer : Enchanting Travels Pvt Ltd
Income tax Appellate Tribunal

ITAT:Rejects Cosmic Global as comparable for back-office support service provider; Follows Xchanging ruling

  • In Favour of Both, Partially
  • Citation Number : TS-1122-ITAT-2018(DEL)-TP
  • Tax Payer : Integreon (India) Private Ltd
Income tax Appellate Tribunal

ITAT:Accepts assessee’s contention to include 6 comparables following principle of consistency

  • In Favour of Assessee
  • Citation Number : TS-1121-ITAT-2018(DEL)-TP
  • Tax Payer : De La Rue Cash Processing Solutions India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Companies providing KPO services, outsourcing work not comparable to ITES provider

  • In Favour of Both, Partially
  • Citation Number : TS-1120-ITAT-2018(Mum)-TP
  • Tax Payer : Swiss Re- services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits comparable selection and ALP-computation for assessee's content development service

  • In Favour of Both, Partially
  • Citation Number : TS-1119-ITAT-2018(DEL)-TP
  • Tax Payer : Element K India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Upholds AE-loan as foreign currency loan; Advancing loan from Indian account, irrelevant

  • In Favour of Assessee
  • Citation Number : TS-1118-ITAT-2018(DEL)-TP
  • Tax Payer : Siegwerk India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits ALP-determination as assessee accepted recharacterization as engineering design service provider

  • In Favour of Both, Partially
  • Citation Number : TS-1117-ITAT-2018(CHNY)-TP
  • Tax Payer : GE Power Conversion India Private Limited, (Successor to GE Power Conversion Technology Pvt Ltd)
Income tax Appellate Tribunal

ITAT: Remits depreciation disallowance considering ALP-determination of trademark purchase remanded in earlier AY

  • In Favour of Both, Partially
  • Citation Number : TS-1116-ITAT-2018(DEL)-TP
  • Tax Payer : Fabindia Overseas Pvt Ltd
High Court

HC: Dismisses Revenue's appeal on comparable selection for provider of investment advisory services

  • In Favour of Assessee
  • Citation Number : TS-1115-HC-2018(BOM)-TP
  • Tax Payer : Arisaig Partner India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Rejects assessee’s adjustment claim citing delay in obtaining RBI permission for ECB

  • In Favour of Both, Partially
  • Citation Number : TS-1114-ITAT-2018(VIZ)-TP
  • Tax Payer : Lewek Altair Shipping Private Ltd
Income tax Appellate Tribunal

ITAT: Remits ALP-determination of management fee payment ; Benefit derived explained by assessee

  • In Favour of Both, Partially
  • Citation Number : TS-1113-ITAT-2018(DEL)-TP
  • Tax Payer : Donaldson India Filter Systems Private Limited
Income tax Appellate Tribunal

ITAT:Dismisses stay but directs no coercive measures for Epson India’s demand recovery

  • In Favour of Assessee
  • Citation Number : TS-1112-ITAT-2018(Bang)-TP
  • Tax Payer : Epson 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-1110-HC-2018(KAR)-TP
  • Tax Payer : CAE Simulation Technologies Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-1109-HC-2018(KAR)-TP
  • Tax Payer : AMD 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-1108-HC-2018(KAR)-TP
  • Tax Payer : Arowana Consulting Ltd