Rulings ( 11982 results )

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High Court

HC: Disposes writ petition granting liberty to assessee to file appeal before ITAT

  • In Favour of Both, Partially
  • Citation Number : TS-1083-HC-2018(MAD)-TP
  • Tax Payer : CET Power Solutions India Pvt Ltd
High Court

HC:Quashes TPO’s imposition of Sec 271G-penalty absent jurisdiction prior to 2014 amendment

  • In Favour of Assessee
  • Citation Number : TS-1080-HC-2018(DEL)-TP
  • Tax Payer : Ericsson India Private Ltd
Supreme Court

SC: Dismisses Revenue’s SLP with respect to TP-adjustment on AE loans & receivable

  • In Favour of Revenue
  • Citation Number : TS-1079-SC-2018-TP
  • Tax Payer : Vaibhav Gems Ltd
Income tax Appellate Tribunal

ITAT:Grants stay extension as demand partly deposited and appeal partly heard

  • In Favour of Assessee
  • Citation Number : TS-1078-ITAT-2018(Bang)-TP
  • Tax Payer : Essilor India Pvt Ltd
High Court

HC: Comparable selection, not necessarily question of law; Dismisses Revenue's appeal following Barclays-ruling

  • In Favour of Assessee
  • Citation Number : TS-1077-HC-2018(BOM)-TP
  • Tax Payer : TIBCO Software (India) Pvt Ltd
High Court

HC:Directs DRP to consider assessee’s rectification on TP-issue along with its own application

  • In Favour of Assessee
  • Citation Number : TS-1076-HC-2018(MAD)-TP
  • Tax Payer : Regen Powertech Private Limited
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-1075-HC-2018(KAR)-TP
  • Tax Payer : AT & T Global Business Services 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-1074-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-1073-HC-2018(KAR)-TP
  • Tax Payer : Ariba Technologies 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-1072-HC-2018(KAR)-TP
  • Tax Payer : SUPPORT COM INDIA PRIVATE LTD (FORMERLY KNOWN AS SUPPORTSOFT 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-1071-HC-2018(KAR)-TP
  • Tax Payer : RADISYS INDIA PVT LTD (FORMERLY CONTINUOUS COMPUTING INDIA P. LTD)
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-1070-HC-2018(KAR)-TP
  • Tax Payer : NI Systems (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-1069-HC-2018(KAR)-TP
  • Tax Payer : Misys Software Solutions (India) Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-1068-HC-2018(KAR)-TP
  • Tax Payer : Goldman Sachs Services Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-1067-HC-2018(KAR)-TP
  • Tax Payer : Mindteck (India) Ltd
Income tax Appellate Tribunal

ITAT: Rejects foreign-AE as tested-party, assessee’s marketing/ distribution function least complex

  • In Favour of Revenue
  • Citation Number : TS-1065-ITAT-2018(Kol)-TP
  • Tax Payer : Jaso India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Rs.73cr AMP-adjustment for manufacturer & seller of confectionary products; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-1064-ITAT-2018(DEL)-TP
  • Tax Payer : Wrigley India Pvt Ltd
High Court

HC: Dismisses Revenue’s appeal against ITAT-order on AMP adjustment; Follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-1063-HC-2018(DEL)-TP
  • Tax Payer : MARY KAY COSMETIC PVT LTD
High Court

HC: Dismisses Revenue's ground against exclusion of deferred revenue expenditure from PLI computation

  • In Favour of Both, Partially
  • Citation Number : TS-1062-HC-2018(GUJ)-TP
  • Tax Payer : Sabic Research and Technology Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds TPO's power to suggest alternate TP-adjustments in remand report pursuant to DRP-direction

  • In Favour of Both, Partially
  • Citation Number : TS-1061-ITAT-2018(Mum)-TP
  • Tax Payer : Loreal India Private Ltd