Rulings ( 11982 results )

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High Court

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

  • In Favour of Revenue
  • Citation Number : TS-916-HC-2018(KAR)-TP
  • Tax Payer : Aris Global Software Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-915-HC-2018(KAR)-TP
  • Tax Payer : VMWARE SOFTWARE 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-914-HC-2018(KAR)-TP
  • Tax Payer : Sandisk India Device Design Centre Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-913-HC-2018(KAR)-TP
  • Tax Payer : SEIMENS INFORMATION PROCESSING 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-912-HC-2018(KAR)-TP
  • Tax Payer : GXS India Technology Centre Pvt Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-911-HC-2018(KAR)-TP
  • Tax Payer : GLOBAL E-BUSINESS OPERATION PVT LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-910-HC-2018(KAR)-TP
  • Tax Payer : Electronics for Imaging 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-909-HC-2018(KAR)-TP
  • Tax Payer : EVRY INDIA PVT LTD (FORMERLY KNOWN AS SPAN INFOTECH (INDIA) PVT LTD)
High Court

HC:Upholds ITAT-order remitting royalty & service charges ALP-determination; Follows Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-908-HC-2018(KAR)-TP
  • Tax Payer : INTEVA PRODUCTS INDIA AUTOMOTIVE PVT LTD (FORMERLY KNOWN AS MERITOR LVS INDIA PVT LTD)
High Court

HC: Upholds ITAT-order confining ALP-adjustment to international transactions; Follows Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-907-HC-2018(KAR)-TP
  • Tax Payer : INTEVA PRODUCTS AUTOMOTIVE PVT LTD (FORMERLY KNOWN AS MERITOR LVS 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-906-HC-2018(KAR)-TP
  • Tax Payer : Swiss Re Shared 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-905-HC-2018(KAR)-TP
  • Tax Payer : TE CONNECTIVITY GLOBAL SHARED SERVICES INDIA PVT LTD FORMERLY KNOWN AS ADC (INDIA) COMMUNICATION AND INFOTECH PVT LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-904-HC-2018(KAR)-TP
  • Tax Payer : SAP LABS INDIA PRIVATE LIMITED (SUCCESSOR IN INTEREST OF BUSINESS OBJECTS SOFTWARE 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-903-HC-2018(KAR)-TP
  • Tax Payer : FLEXTRONICS 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-902-HC-2018(KAR)-TP
  • Tax Payer : RAMBUS CHIP TECHNOLOGIES (INDIA) PVT LTD (Rambus India)
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-901-HC-2018(KAR)-TP
  • Tax Payer : TESCO HINDUSTHAN SERVICE CENTRE PVT LTD
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-900-HC-2018(KAR)-TP
  • Tax Payer : KSHEMA TECHNOLOGIES LIMITED (Merged with Mphasis Ltd)
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-899-HC-2018(KAR)-TP
  • Tax Payer : HEWLETT PACKARD [INDIA] GLOBAL SOFT PVT LTD
Income tax Appellate Tribunal

ITAT: Sec 142(1) notice containing show-cause for ALP-determination constitutes sufficient notice u/s 92C(3)

  • In Favour of Revenue
  • Citation Number : TS-898-ITAT-2018(Mum)-TP
  • Tax Payer : Kaybee Private Limited
Income tax Appellate Tribunal

ITAT:Rejects NAV based ALP-determination for non-resident’s sale of Indian company shares

  • In Favour of Both, Partially
  • Citation Number : TS-897-ITAT-2018(DEL)-TP
  • Tax Payer : Topcon Singapore Positioning Pte Ltd