Rulings ( 11982 results )

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Income tax Appellate Tribunal

ITAT:High advertisement spend doesn't affect RPM; Upholds RPM for Burberry's luxury imports

  • In Favour of Assessee
  • Citation Number : TS-615-ITAT-2018(DEL)-TP
  • Tax Payer : Burberry India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects CPM considering huge differences in FAR of assessee’s domestic & export division

  • In Favour of Assessee
  • Citation Number : TS-614-ITAT-2018(Bang)-TP
  • Tax Payer : The Himalaya Drug Company
Supreme Court

SC: Dismisses Revenue’s appeal against HC’s deletion of royalty TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-613-SC-2018-TP
  • Tax Payer : SAKATA INX (INDIA) LIMITED
Income tax Appellate Tribunal

ITAT: Outbound loan constitutes 'international transaction', subsequent equity conversion irrelevant

  • In Favour of Assessee
  • Citation Number : TS-612-ITAT-2018(Bang)-TP
  • Tax Payer : EIT Services India Pvt. Ltd. (formerly known as Hewlett Packard Global Soft Pvt. Ltd.
Income tax Appellate Tribunal

ITAT:ITAT Directs TPO to examine actual rendering of intra group services

  • In Favour of Both, Partially
  • Citation Number : TS-611-ITAT-2018(DEL)-TP
  • Tax Payer : Avery Dennison (I) Pvt Ltd
High Court

HC: Defers deciding issue on simultaneous Sec 37 disallowance & TP-adjustment for intra-group service

  • In Favour of Both, Partially
  • Citation Number : TS-610-HC-2018(KAR)-TP
  • Tax Payer : SKF Technologies India P Ltd
Income tax Appellate Tribunal

ITAT:Deletes protective addition on AMP; Relies on Delhi HC, bright-line test inapplicable

  • In Favour of Assessee
  • Citation Number : TS-609-ITAT-2018(DEL)-TP
  • Tax Payer : Toshiba India Private Limited
High Court

HC: Quashes Tribunal’s non-condonation of delay; Can’t burden assessee to establish order non-service

  • In Favour of Assessee
  • Citation Number : TS-608-HC-2018(KAR)-TP
  • Tax Payer : Molex India Tooling India P Ltd
Income tax Appellate Tribunal

ITAT: Deletes concealment penalty; Considers AO 'bizarre' approach in granting tax-holiday benefit on TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-607-ITAT-2018(DEL)-TP
  • Tax Payer : Royal & Sun Alliance IT 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-606-HC-2018(KAR)-TP
  • Tax Payer : Pole of Win India
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-605-HC-2018(KAR)-TP
  • Tax Payer : IDS 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-604-HC-2018(KAR)-TP
  • Tax Payer : Acusis 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-603-HC-2018(KAR)-TP
  • Tax Payer : Cypres semiconductor Technology Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-602-HC-2018(KAR)-TP
  • Tax Payer : Arowana Consulting Pvt Ltd
High Court

HC: Dismisses Revenue’s appeal against ITAT’s AE-reimbursements exclusion for computing TP-adjustment; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-601-HC-2018(KAR)-TP
  • Tax Payer : Trianz Holdings Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-600-HC-2018(KAR)-TP
  • Tax Payer : Sabre Travel Technologies Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-599-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 Assessee
  • Citation Number : TS-598-HC-2018(KAR)-TP
  • Tax Payer : Nvidia Graphics Pvt Ltd
High Court

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

  • In Favour of Assessee
  • Citation Number : TS-597-HC-2018(KAR)-TP
  • Tax Payer : Radisys 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-596-HC-2018(KAR)-TP
  • Tax Payer : Net Scout System