Rulings ( 11988 results )

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Income tax Appellate Tribunal

ITAT:Excludes not-for-profit organization as comparable for assessee's profit making marketing support segment

  • In Favour of Assessee
  • Citation Number : TS-1031-ITAT-2017(DEL)-TP
  • Tax Payer : Belkin India Private Limited
Income tax Appellate Tribunal

ITAT: CUP-method emphasizes ‘price’ comparison, rejects royalty/sales ratio for benchmarking royalty/FTS transactions

  • In Favour of Both, Partially
  • Citation Number : TS-1030-ITAT-2017(DEL)-TP
  • Tax Payer : TS Tech Sun India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants stay of outstanding demand to Citrix considering 50% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-1029-ITAT-2017(Bang)-TP
  • Tax Payer : Citrix R & D India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment on delayed AE-receivables; Follows Kusum Healthcare, Bechtel India rulings

  • In Favour of Assessee
  • Citation Number : TS-1028-ITAT-2017(DEL)-TP
  • Tax Payer : Global Logic India Ltd
Income tax Appellate Tribunal

ITAT: Excludes 2 comparables in assessee’s technical support services segment post HC-remand

  • In Favour of Assessee
  • Citation Number : TS-1027-ITAT-2017(DEL)-TP
  • Tax Payer : Alcatel-Lucent India Ltd
Income tax Appellate Tribunal

ITAT: Grants stay subject to Rs.15 lakhs payment; Fixes Capco's appeal hearing for January 10, 2018

  • In Favour of Assessee
  • Citation Number : TS-1026-ITAT-2017(Bang)-TP
  • Tax Payer : Capco Technologies Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes Accentia Technologies, Infosys-BPO & TCS E-Serve for ITES-provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1025-ITAT-2017(DEL)-TP
  • Tax Payer : Omniglobe Information Technologies (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT:Dismisses stay-petition as not pressed; Accepts assessee’s request for early appeal hearing

  • In Favour of Revenue
  • Citation Number : TS-1024-ITAT-2017(Bang)-TP
  • Tax Payer : Rittal India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Prefers following assessee’s own precedent over other Tribunal-orders on RPT-filter; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-1023-ITAT-2017(Bang)-TP
  • Tax Payer : Open Silicon Research Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes interest adjustment on AE-loan; DRP's adjustment confirmation citing assessee's information non-submission, improper

  • In Favour of Assessee
  • Citation Number : TS-1022-ITAT-2017(HYD)-TP
  • Tax Payer : Lanco Infratech Ltd
Income tax Appellate Tribunal

ITAT: Rejects Swiss Re ruling reliance on turnover filter; Remits comparability following Chryscapital ruling

  • In Favour of Both, Partially
  • Citation Number : TS-1021-ITAT-2017(Bang)-TP
  • Tax Payer : Outsource Partners International Pvt Ltd
Income tax Appellate Tribunal

ITAT: MCA-website information, data in public domain; Rejects Revenue's information non-availability plea

  • In Favour of Assessee
  • Citation Number : TS-1020-ITAT-2017(DEL)-TP
  • Tax Payer : Vestergaard Asia Pvt Ltd
Income tax Appellate Tribunal

ITAT:Upholds LIBOR based interest rate ALP for outstanding AE-receivables; Follows precedents

  • In Favour of Revenue
  • Citation Number : TS-1019-ITAT-2017(DEL)-TP
  • Tax Payer : Delhi Call Centers Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants further stay extension as delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-1018-ITAT-2017(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects reliance on earlier-order granting +/-5% benefit considering Sept-11 attack; Remits TP-issue

  • In Favour of Revenue
  • Citation Number : TS-1017-ITAT-2017(DEL)-TP
  • Tax Payer : Nokia India (P) Ltd
Income tax Appellate Tribunal

ITAT: Party allows assessee’s miscellaneous petition; Remits forex treatment issue back to AO/TPO

  • In Favour of Both, Partially
  • Citation Number : TS-1016-ITAT-2017(Bang)-TP
  • Tax Payer : ISG Novasoft Technologies Ltd
Income tax Appellate Tribunal

ITAT: Remits existence of international transaction for AMP-expenses; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1015-ITAT-2017(Bang)-TP
  • Tax Payer : Transitions Optical India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment, revisionary order passed on non-existent merged entity; Follows Maruti-Suzuki ruling

  • In Favour of Assessee
  • Citation Number : TS-1014-ITAT-2017(Bang)-TP
  • Tax Payer : Mindtree Ltd (Previously known as Aztecsoft Ltd)
Income tax Appellate Tribunal

ITAT: Company having different accounting period excludible despite functional comparability; Follows PTC HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-1013-ITAT-2017(PUN)-TP
  • Tax Payer : Applied Micro Circuits India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Reverses CIT(A) order absent remand of assessee’s TP-documentation not filed before TPO

  • In Favour of Revenue
  • Citation Number : TS-1012-ITAT-2017(DEL)-TP
  • Tax Payer : Mindspeed Technologies Ltd