Rulings ( 11982 results )

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Income tax Appellate Tribunal

ITAT:Extends stay absent change in facts from date of earlier stay order

  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2018(Bang)-TP
  • Tax Payer : Sobha City
Income tax Appellate Tribunal

ITAT:Restores ALP-determination of management fee payment to AE; Follows earlier-orders

  • In Favour of Assessee
  • Citation Number : TS-999-ITAT-2018(Bang)-TP
  • Tax Payer : Adcock Ingram Limited
Income tax Appellate Tribunal

ITAT:Remits ALP issues as necessary details/computation not confronted to AO/ TPO

  • In Favour of Assessee
  • Citation Number : TS-998-ITAT-2018(DEL)-TP
  • Tax Payer : W Diamant India Ltd
High Court

HC: Upholds ITAT’s acceptance of RPM as MAM for distributor; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-997-HC-2018(KAR)-TP
  • Tax Payer : A.O. Smith India Water Heating Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits directors-remuneration expenditure falling under erstwhile specified domestic transaction provisions; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-996-ITAT-2018(Bang)-TP
  • Tax Payer : Texport Overseas Private Limited
High Court

HC:Dismisses Revenue’s appeal against working capital adjustment TP-issue; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-995-HC-2018(KAR)-TP
  • Tax Payer : Zyme Solutions Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-994-HC-2018(KAR)-TP
  • Tax Payer : Broadcom India Research Pvt Ltd
High Court

HC:Upholds treatment of extra credit period as separate international transaction; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-993-HC-2018(KAR)-TP
  • Tax Payer : AMD India Pvt. Ltd (Formerly Known as AMD R&D Centre India Pvt. Ltd)
High Court

HC: Upholds ITAT’s acceptance of RPM as MAM for distributor; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-992-HC-2018(KAR)-TP
  • Tax Payer : A.O. Smith India Water Heating Pvt Ltd
High Court

HC: Upholds ITAT-order allowing benefit of 5 variation; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-991-HC-2018(KAR)-TP
  • Tax Payer : Molex Mafatlal Micron Pvt Ltd (now merged with Molex India Ltd)
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-990-HC-2018(KAR)-TP
  • Tax Payer : Sharp Software Development (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-989-HC-2018(KAR)-TP
  • Tax Payer : LSI India Research & Pvt Ltd (Erstwhile LSI Technologies 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-988-HC-2018(KAR)-TP
  • Tax Payer : Softtek 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-987-HC-2018(KAR)-TP
  • Tax Payer : Logitech Engineering & Design India P Ltd (Erstwhile M/s Lifesize Communication Pvt Ltd)
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-986-HC-2018(KAR)-TP
  • Tax Payer : Yodlee lnfotech Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-985-HC-2018(KAR)-TP
  • Tax Payer : i2 Technologies (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-984-HC-2018(KAR)-TP
  • Tax Payer : Rambus Chip Technologies (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-983-HC-2018(KAR)-TP
  • Tax Payer : Sharp Software Development (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-982-HC-2018(KAR)-TP
  • Tax Payer : Tektronix (India) P Ltd (Formerly Tektronix Engineering Development India P Ltd)
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-981-HC-2018(KAR)-TP
  • Tax Payer : SAP Labs India Pvt Ltd