Rulings ( 11982 results )

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High Court

HC:Upholds ITAT’s approval of internal-TNMM for benchmarking ITeS transactions; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-875-HC-2018(KAR)-TP
  • Tax Payer : E4E Business Solutions India Pvt Ltd
High Court

HC:Dismisses Revenue’s appeal against ITAT’s notional adjustment deletion on AE-receivables; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-874-HC-2018(KAR)-TP
  • Tax Payer : Avnet India Pvt Ltd
High Court

HC: Upholds ITAT's consideration of forex gain/loss as operating item, Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-873-HC-2018(KAR)-TP
  • Tax Payer : Guhring India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Accepts Indian procurer as ‘tested party’ and cost-plus as MAM; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-872-ITAT-2018(Ahd)-TP
  • Tax Payer : Missionpharma Logistics Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits comparability of Infosys in view of earlier year ITAT-order directing its inclusion

  • In Favour of Both, Partially
  • Citation Number : TS-871-ITAT-2018(DEL)-TP
  • Tax Payer : Adobe Systems India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Upholds TPO’s jurisdiction to characterize AMP-expenditure as ‘international transaction’; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-870-ITAT-2018(DEL)-TP
  • Tax Payer : Canon India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Extends stay as assessee not responsible for delay in appeal disposal

  • In Favour of Assessee
  • Citation Number : TS-869-ITAT-2018(Bang)-TP
  • Tax Payer : lnteva Product India Automotive Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-868-HC-2018(KAR)-TP
  • Tax Payer : JDA SOFTWARE 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-867-HC-2018(KAR)-TP
  • Tax Payer : The CSR 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-866-HC-2018(KAR)-TP
  • Tax Payer : Hewlett-Packard (India) Software Operation Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-865-HC-2018(KAR)-TP
  • Tax Payer : Swiss Re-shared Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes TCS E-Serve as comparable, follows Tribunal ruling in assessee’s own case

  • In Favour of Assessee
  • Citation Number : TS-864-ITAT-2018(Mum)-TP
  • Tax Payer : Capital 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-863-HC-2018(KAR)-TP
  • Tax Payer : Kodiak Networks Networks 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-862-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 Assessee
  • Citation Number : TS-861-HC-2018(KAR)-TP
  • Tax Payer : Arowana Consulting Ltd
High Court

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

  • In Favour of Revenue
  • Citation Number : TS-853-HC-2018(KAR)-TP
  • Tax Payer : Arcot R & D 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-834-HC-2018(KAR)-TP
  • Tax Payer : Infineon Technologies India Pvt Ltd
High Court

HC:Deletes Sec 271(1)(c) penalty considering assessee’s bonafide explanation for rejecting internal comparable

  • In Favour of Assessee
  • Citation Number : TS-833-HC-2018(DEL)-TP
  • Tax Payer : Sinosteel India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's plea to apply higher APA-margin to earlier-AY absent assessee's rollback request

  • In Favour of Assessee
  • Citation Number : TS-832-ITAT-2018(Mum)-TP
  • Tax Payer : Apax Partners India Advisers Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants conditional stay; TP-adjustment on software services & outstanding AE-receivables in dispute

  • In Favour of Assessee
  • Citation Number : TS-831-ITAT-2018(DEL)-TP
  • Tax Payer : Pitney Bowes Software India Pvt Ltd