Rulings ( 11992 results )

Filters
Foreign Court

FC: US Tax Court rules in Amazon's favor; Rejects 'perpetual life' assumption for website technology, marketing intangibles

  • In Favour of Assessee
  • Citation Number : TS-1140-FC-2017(USA)-TP
  • Tax Payer : Amazon.com
Foreign Court

FC: US Tax Court rules in Amazon's favour over TP-dispute on intangibles transfer to Luxembourg subsidiary

  • In Favour of Assessee
  • Citation Number : TS-1139-FC-2017(USA)-TP
  • Tax Payer : Amazon.com
Income tax Appellate Tribunal

ITAT:Directs CIT(A) to decide appeal absent power to remit matter to AO/TPO

  • In Favour of Revenue
  • Citation Number : TS-221-ITAT-2017(Bang)-TP
  • Tax Payer : E4E Business Solutions Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparables w.r.t assessee’s ‘call centre services’ for AYs 2008-09 to 2011-12

  • In Favour of Assessee
  • Citation Number : TS-220-ITAT-2017(DEL)-TP
  • Tax Payer : Corporate Executive Board India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Remits TP-adjustment on AMP-expenses, directs TPO to examine existence of ‘international transaction’

  • In Favour of Revenue
  • Citation Number : TS-219-ITAT-2017(DEL)-TP
  • Tax Payer : Reebok India Company
Income tax Appellate Tribunal

ITAT: Excludes 5 functionally different companies as comparable for BPO service provider

  • In Favour of Assessee
  • Citation Number : TS-218-ITAT-2017(Mum)-TP
  • Tax Payer : Willis Processing Services India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Denies risk-adjustment, cites single customer risk & assessee's failure to provide working

  • In Favour of Both, Partially
  • Citation Number : TS-217-ITAT-2017(Bang)-TP
  • Tax Payer : Syniverse Teledata Systems Pvt Ltd
Income tax Appellate Tribunal

ITAT: Upholds 15% RPT filter, remits comparable selection to TPO for fresh consideration

  • In Favour of Both, Partially
  • Citation Number : TS-216-ITAT-2017(Bang)-TP
  • Tax Payer : Net Devices India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Directs Revenue not to pressurize payment till service of ITAT-order for AY 2009-10

  • In Favour of Both, Partially
  • Citation Number : TS-215-ITAT-2017(Bang)-TP
  • Tax Payer : Misys Software Solutions India Pvt Ltd
Income tax Appellate Tribunal

ITAT:Extends stay to Outsource-Partners considering appeal posted for hearing on 27.02.2017

  • In Favour of Assessee
  • Citation Number : TS-214-ITAT-2017(Bang)-TP
  • Tax Payer : Outsource Partners International P Ltd
Income tax Appellate Tribunal

ITAT:Remands benchmarking of AMP expenses reimbursement, follows earlier decision in assessee’s case

  • In Favour of Assessee
  • Citation Number : TS-213-ITAT-2017(Mum)-TP
  • Tax Payer : Molson Coors Cobra India Private Limited
Income tax Appellate Tribunal

ITAT: Higher working capital impact exceeding 4 not a ground for comparable rejection

  • In Favour of Both, Partially
  • Citation Number : TS-212-ITAT-2017(Bang)-TP
  • Tax Payer : Informatica Business Pvt Ltd
Income tax Appellate Tribunal

ITAT: Grants adhoc 2% risk-adjustment, however, denies adjustment for abnormal expenses on expansion

  • In Favour of Both, Partially
  • Citation Number : TS-211-ITAT-2017(CHNY)-TP
  • Tax Payer : KOB Medical Textiles Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits benchmarking of management fees clubbed with ITES, follows earlier year order

  • In Favour of Assessee
  • Citation Number : TS-210-ITAT-2017(Bang)-TP
  • Tax Payer : AXA Technologies Shared Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: Sets aside non-speaking DRP order, lower authority cannot decide assessee’s objections summarily

  • In Favour of Assessee
  • Citation Number : TS-209-ITAT-2017(Bang)-TP
  • Tax Payer : UL India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Extends stay as delay in disposal of appeal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2017(Bang)-TP
  • Tax Payer : GE Intelligent Platform Pvt Ltd
Income tax Appellate Tribunal

ITAT:Holds DRP order cryptic, non-speaking and non-reasoned, Remits the issues to TPO

  • In Favour of Assessee
  • Citation Number : TS-207-ITAT-2017(Bang)-TP
  • Tax Payer : UL India Private Ltd
Income tax Appellate Tribunal

ITAT: Directs TPO to re-adjudicate allocation of admin expenses for computing assessee's margin

  • In Favour of Both, Partially
  • Citation Number : TS-206-ITAT-2017(Bang)-TP
  • Tax Payer : Altair Engineering India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-issues relating to turnover/RPT filters and working capital/risk adjustment to TPO

  • In Favour of Both, Partially
  • Citation Number : TS-205-ITAT-2017(Bang)-TP
  • Tax Payer : Open Silicon Research Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP-adjustment on expenses reimbursement & interest receipt on loans for fresh examination

  • In Favour of Both, Partially
  • Citation Number : TS-204-ITAT-2017(Bang)-TP
  • Tax Payer : Trianz Holdings Pvt Ltd