Rulings ( 11982 results )

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Income tax Appellate Tribunal

ITAT:Upholds TP-adjustment deletion on know-how payment for ground-handling services; Relies on AWB-ruling

  • In Favour of Assessee
  • Citation Number : TS-896-ITAT-2018(DEL)-TP
  • Tax Payer : Globe Ground India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Accepts foreign-AE as tested-party for benchmarking debt collection/ telemarketing services; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-895-ITAT-2018(DEL)-TP
  • Tax Payer : GLOBAL VANTEDGE PVT LTD
Income tax Appellate Tribunal

ITAT:Excludes Techprocess, Vapi Waste and Choksi Laboratories as comparable for marketing support service provider

  • In Favour of Assessee
  • Citation Number : TS-894-ITAT-2018(DEL)-TP
  • Tax Payer : Intercontinental Hotels Group [India] Pvt Ltd
Income tax Appellate Tribunal

ITAT: Retains Eclerx as comparable for software-developer & ITeS-provider despite exclusion in earlier year

  • In Favour of Both, Partially
  • Citation Number : TS-893-ITAT-2018(HYD)-TP
  • Tax Payer : Avineon India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Deletes TP-adjustment on trademark fees, AMP-expenses; Excludes export incentives from PLI

  • In Favour of Both, Partially
  • Citation Number : TS-892-ITAT-2018(DEL)-TP
  • Tax Payer : Goodyear India Limited
Income tax Appellate Tribunal

ITAT: Grants stay considering earlier-year refunds due; Comparables selection for software-developer in dispute

  • In Favour of Assessee
  • Citation Number : TS-891-ITAT-2018(DEL)-TP
  • Tax Payer : NXP India Pvt Ltd (Formerly known as Freescale Semiconductor India Pvt. Ltd.)
Income tax Appellate Tribunal

ITAT: Rules on comparables in IT/ITeS segments; Considers medical transcription/translation services as ITeS

  • In Favour of Both, Partially
  • Citation Number : TS-890-ITAT-2018(Bang)-TP
  • Tax Payer : Mphasis Limited
Income tax Appellate Tribunal

ITAT:Grants further stay extension to Himalaya; Follows Pepsi Foods, Narang Overseas rulings

  • In Favour of Assessee
  • Citation Number : TS-889-ITAT-2018(Bang)-TP
  • Tax Payer : The Himalaya Drug Company
Income tax Appellate Tribunal

ITAT:Denies stay on demand arising out of adjustment on specified domestic transaction

  • In Favour of Revenue
  • Citation Number : TS-888-ITAT-2018(Bang)-TP
  • Tax Payer : Texport Overseas Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes functionally dissimilar Accel Transmatics for software developer; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-887-ITAT-2018(Bang)-TP
  • Tax Payer : Broadcom India Private Ltd
Income tax Appellate Tribunal

ITAT:Excludes 5 functionally dissimilar comparables in business/technical support services segment

  • In Favour of Assessee
  • Citation Number : TS-886-ITAT-2018(DEL)-TP
  • Tax Payer : Parsons Brinchkerhoff India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Shilpa Shetty's free brand ambassadorship services to Rajasthan Royals outside TP-ambit, deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-885-ITAT-2018(Mum)-TP
  • Tax Payer : Shilpa Shetty
Income tax Appellate Tribunal

ITAT: Upholds assessee's aggregated benchmarking for import & indenting segment, follows earlier ITAT-order

  • In Favour of Assessee
  • Citation Number : TS-884-ITAT-2018(DEL)-TP
  • Tax Payer : Viavi Solutions India P Ltd (Formerly known as JDSU India P.Ltd.)
Income tax Appellate Tribunal

ITAT: Rejects start-up phase adjustment, but restores abnormal expenses adjustment for fresh consideration

  • In Favour of Both, Partially
  • Citation Number : TS-883-ITAT-2018(Mum)-TP
  • Tax Payer : Hoya Lense India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Upholds TNMM over RPM for bechmarking ticketing, tour services; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-882-ITAT-2018(DEL)-TP
  • Tax Payer : MakeMy Trip (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits MAM-selection for provision of engineering design services; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-881-ITAT-2018(PUN)-TP
  • Tax Payer : Magna Steyr India Private Limited
Income tax Appellate Tribunal

ITAT:Rejects TP-adjustment on IPR sale to AE; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-879-ITAT-2018(HYD)-TP
  • Tax Payer : DQ Entertainment (International) Ltd
Income tax Appellate Tribunal

ITAT: Accepts assessee’s RPM over TPO’s TNMM as MAM for assessee-distributor; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-878-ITAT-2018(Bang)-TP
  • Tax Payer : A. O. Smith India Water Heating Pvt. Ltd
High Court

HC:Dismisses Revenue’s appeal against ITAT’s rejection of RPM for Cisco Systems; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-877-HC-2018(KAR)-TP
  • Tax Payer : Cisco Systems (India) Pvt Ltd
High Court

HC:Dismisses appeal against ITAT-order remitting ALP-determination for royalty payment; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-876-HC-2018(KAR)-TP
  • Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd