Rulings ( 11982 results )

Filters
Income tax Appellate Tribunal

ITAT:Sourcing support services not similar to liasoning services; Excludes Axis Integrated as comparable

  • In Favour of Assessee
  • Citation Number : TS-352-ITAT-2018(DEL)-TP
  • Tax Payer : Li & Fung (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects entity level benchmarking, assessee’s domestic segment not extension of international business

  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2018(Mum)-TP
  • Tax Payer : Aramex India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes 2 comparables for failing financial year filter; Follows PTC Software HC-ruling

  • In Favour of Revenue
  • Citation Number : TS-350-ITAT-2018(PUN)-TP
  • Tax Payer : Ocwen Financial Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: DRP proceedings a continuation of assessment, additional evidence consideration a must

  • In Favour of Assessee
  • Citation Number : TS-349-ITAT-2018(PUN)-TP
  • Tax Payer : Bekaert Industries Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds 2 comparables' exclusion for contract-researcher on functional dissimilarity, segmental-data unavailability grounds

  • In Favour of Assessee
  • Citation Number : TS-348-ITAT-2018(DEL)-TP
  • Tax Payer : Pioneer Overseas Corporation India Branch
Income tax Appellate Tribunal

ITAT:C ompanies earning commission not comparable with market-support services provider with cost-plus model

  • In Favour of Both, Partially
  • Citation Number : TS-347-ITAT-2018(DEL)-TP
  • Tax Payer : Brown Forman Worldwide LLC India
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)'s rejection of 2 companies comparable set, more comparables helps proper examination

  • In Favour of Both, Partially
  • Citation Number : TS-346-ITAT-2018(DEL)-TP
  • Tax Payer : Motorola Solutions India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants partial adjustment for extra-ordinary costs, emphasizes need to demonstrate with evidence

  • In Favour of Both, Partially
  • Citation Number : TS-345-ITAT-2018(DEL)-TP
  • Tax Payer : Munjal Showa Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment; TPO's ALP-determination of royalty, technical fee payment & commission income, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2018(DEL)-TP
  • Tax Payer : COIM India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Allows adjustment for rent/maintenance charges of vacant premises, follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-343-ITAT-2018(DEL)-TP
  • Tax Payer : C.R.M. Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment on intra-group services following earlier year ITAT order

  • In Favour of Both, Partially
  • Citation Number : TS-342-ITAT-2018(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd
Income tax Appellate Tribunal

ITAT:Grants stay considering appeal on TP-issues already heard and 50 demand discharged

  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2018(Bang)-TP
  • Tax Payer : Makino India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Management costs satisfy 'benefit test' but directs CUP over TNMM for benchmarking

  • In Favour of Both, Partially
  • Citation Number : TS-340-ITAT-2018(DEL)-TP
  • Tax Payer : Atotech India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables for marketing support service provider; Remits cost-base computation issue

  • In Favour of Both, Partially
  • Citation Number : TS-339-ITAT-2018(DEL)-TP
  • Tax Payer : Genzyme India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes TCS e-Serve for ITeS-provider following Ameriprise, Bechtel rulings; Distinguishes Cadence Design

  • In Favour of Both, Partially
  • Citation Number : TS-338-ITAT-2018(DEL)-TP
  • Tax Payer : Stefanini India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits inclusion/exclusion of comparables to TPO for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2018(CHNY)-TP
  • Tax Payer : MPS Limited
Income tax Appellate Tribunal

ITAT: Upholds CUP citing AE-customer transaction at same price, without value addition

  • In Favour of Both, Partially
  • Citation Number : TS-336-ITAT-2018(Kol)-TP
  • Tax Payer : AT & S India (P) Ltd
Income tax Appellate Tribunal

ITAT: Directs aggregation of Google India's Adwords & ITeS transactions; Adopts PSM as MAM

  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2018(Bang)-TP
  • Tax Payer : Google India Private Limited
Income tax Appellate Tribunal

ITAT: Remits selection of foreign AE as tested-party, complete financial information, necessary

  • In Favour of Both, Partially
  • Citation Number : TS-334-ITAT-2018(DEL)-TP
  • Tax Payer : Moser Baer India Ltd
Income tax Appellate Tribunal

ITAT: Excludes 3, retains 2 comparables for ITeS-provider; Remits risk, working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-333-ITAT-2018(DEL)-TP
  • Tax Payer : Keystroke Pro India Pvt Ltd