Rulings ( 11986 results )

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Income tax Appellate Tribunal

ITAT:Grants stay on demand arising due to TP-adjustment involving comparables selection

  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2018(Bang)-TP
  • Tax Payer : Adamas Builders Pvt Ltd
Income tax Appellate Tribunal

ITAT:Confirms TP-adjustment deletion on old machinery purchase; Accepts Chartered-Engineer’s valuation as CUP

  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2018(DEL)-TP
  • Tax Payer : Caparo Engineering India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Extends stay for Mercedes Benz as appeals heard and orders awaited

  • In Favour of Assessee
  • Citation Number : TS-108-ITAT-2018(Bang)-TP
  • Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Applies margin agreed for IT/ITeS with US-AE for similar non-US AE transactions

  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2018(DEL)-TP
  • Tax Payer : Fidelity Business Services India Pvt Ltd
High Court

HC:Admits assessee's appeal on most appropriate method for purchase/sale transaction ALP-determination

  • In Favour of Assessee
  • Citation Number : TS-106-HC-2018(BOM)-TP
  • Tax Payer : Henkel Adhesives Technologies India Pvt Ltd
High Court

HC:Upholds ITAT’s comparables inclusion for medical devices manufacturer; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-105-HC-2018(DEL)-TP
  • Tax Payer : Becton Dickinson India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Directs internal benchmarking for software developer if similar transactions with non-AEs demonstrated

  • In Favour of Both, Partially
  • Citation Number : TS-104-ITAT-2018(Bang)-TP
  • Tax Payer : Brillio Technologies Pvt Ltd
Income tax Appellate Tribunal

ITAT: Onsite filter, a relevant filter; Directs application to all comparables

  • In Favour of Both, Partially
  • Citation Number : TS-1105-ITAT-2017(Bang)-TP
  • Tax Payer : Broadcom Communication Technologies Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits Forex loss/R&D cess disallowance to consider impact of MAP resolution

  • In Favour of Both, Partially
  • Citation Number : TS-103-ITAT-2018(DEL)-TP
  • Tax Payer : Mcdonald’s India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Rejects Motorola's ‘no international transaction’ plea for AMP-expenses absent ground in earlier ITAT-round

  • In Favour of Both, Partially
  • Citation Number : TS-102-ITAT-2018(DEL)-TP
  • Tax Payer : Motorola Solutions (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Restores concealment penalty levy to consider outcome of order on quantum TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2018(DEL)-TP
  • Tax Payer : New Delhi Television Ltd
Income tax Appellate Tribunal

ITAT:Extends stay for Manipal Global; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2018(Bang)-TP
  • Tax Payer : Manipal Global Education Services P Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables for ITeS-provider; Remits working capital adjustment to TPO

  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2018(DEL)-TP
  • Tax Payer : NCS Pearson India Private Ltd
Income tax Appellate Tribunal

ITAT:Grants conditional stay on demand arising due to TP-adjustment involving disputed comparables

  • In Favour of Both, Partially
  • Citation Number : TS-98-ITAT-2018(Bang)-TP
  • Tax Payer : Enchanting Travels Pvt Ltd
Income tax Appellate Tribunal

ITAT:Lease line reimbursements to US parent, not royalty; Cites TPO’s ‘international transaction’ acceptance

  • In Favour of Assessee
  • Citation Number : TS-97-ITAT-2018(PUN)-TP
  • Tax Payer : T-3 Energy Services
Income tax Appellate Tribunal

ITAT: Grants stay subject to Rs.40 lakhs payment covering 50% demand

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2018(Bang)-TP
  • Tax Payer : Fiberlink Software Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes 2 comparables on functional dissimilarity for software developer; Includes Evoke Technologies

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2018(HYD)-TP
  • Tax Payer : Conexant Systems Private Limited
Income tax Appellate Tribunal

ITAT:Extends stay as appeal disposal delay non-attributable to assessee; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Dismisses appeal against final assessment post-remand as non-maintainable, guides assessee to CIT(A)/HC

  • In Favour of Revenue
  • Citation Number : TS-93-ITAT-2018(DEL)-TP
  • Tax Payer : Tevapharm India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits TP-issue relating merchanting activity, purchase of fertilizers for fresh adjudication

  • In Favour of Both, Partially
  • Citation Number : TS-92-ITAT-2018(DEL)-TP
  • Tax Payer : Cargill India P Ltd