Rulings ( 12002 results )

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Income tax Appellate Tribunal

ITAT:Grants stay to NIVEA India on AMP-adjustment addition following earlier orders

  • In Favour of Assessee
  • Citation Number : TS-554-ITAT-2016(Mum)-TP
  • Tax Payer : Nivea India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits LG Life Sciences' AMP-issue determination to TPO; Directs selling expenses exclusion from AMP-expenses

  • In Favour of Assessee
  • Citation Number : TS-553-ITAT-2016(DEL)-TP
  • Tax Payer : L G Life sciences India Pvt Ltd
High Court

HC:Reverses ITAT's comparable exclusion on segmental unavailability; ‘Fundamental’ functional comparability ignored

  • In Favour of Both, Partially
  • Citation Number : TS-552-HC-2016(GUJ)-TP
  • Tax Payer : Allscripts India Private Ltd
High Court

HC: Upholds ITAT-order allowing adjustment for difference in business model of assessee & comparable

  • In Favour of Assessee
  • Citation Number : TS-550-HC-2016(BOM)-TP
  • Tax Payer : PFIZER Ltd
High Court

HC:ITAT to adjudicate ground on existence of international transaction relating to AMP-spend

  • In Favour of Assessee
  • Citation Number : TS-549-HC-2016(DEL)-TP
  • Tax Payer : Casio India Company Private Limited
High Court

HC:Upholds ITAT; Accepts Commodity exchange quotation as valid CUP

  • In Favour of Assessee
  • Citation Number : TS-548-HC-2016(DEL)-TP
  • Tax Payer : Cargill Food India Limited
Income tax Appellate Tribunal

ITAT: Cannot add markup on expense reimbursements which are merely balance sheet entries

  • In Favour of Assessee
  • Citation Number : TS-547-ITAT-2016(HYD)-TP
  • Tax Payer : Cambridge Technology Enterprises Ltd
Income tax Appellate Tribunal

ITAT: Remits MAM selection and ALP determination for Zuari Cement; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-578-ITAT-2016(HYD)-TP
  • Tax Payer : Zuari Cement Limited
High Court

HC:Dismisses Revenue’s appeal against ITAT-order accepting RPM for benchmarking export of motorcycles

  • In Favour of Assessee
  • Citation Number : TS-546-HC-2016(DEL)-TP
  • Tax Payer : Yamaha Motor India P Ltd
High Court

HC:TP-adjustment in earlier-AY ‘sufficient’ reason for reopening assessment; Sec 148 notice valid

  • In Favour of Revenue
  • Citation Number : TS-829-HC-2011(GUJ)-TP
  • Tax Payer : Tyco Valves & Controls India Pvt Ltd
High Court

HC: TP adjustment restricted to AE-transactions; No question of law arises considering precedents

  • In Favour of Assessee
  • Citation Number : TS-545-HC-2016(BOM)-TP
  • Tax Payer : Sumit Diamond India Pvt Ltd
High Court

HC: Remands STMicroelectronics's ITAT order involving entity-classification & comparables' selection for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-544-HC-2016(DEL)-TP
  • Tax Payer : STMicroelectronics Pvt Ltd
High Court

HC: Remits AMP-issue; ITAT to consider international transaction existence as specifically contested before DRP/ITAT

  • In Favour of Both, Partially
  • Citation Number : TS-543-HC-2016(DEL)-TP
  • Tax Payer : Sony Ericsson Mobile Communications India Pvt Ltd
High Court

HC: Upholds ITAT-order; Revenue unable to demonstrate that conclusion on comparables selection perverse

  • In Favour of Assessee
  • Citation Number : TS-542-HC-2016(DEL)-TP
  • Tax Payer : Rampgreen Solutions Pvt Ltd
High Court

HC:Admits Revenue’s appeal against TP-adjustment deletion on freight receipt/expenses

  • In Favour of Revenue
  • Citation Number : TS-541-HC-2016(BOM)-TP
  • Tax Payer : Agility Logistics Pvt Ltd
Income tax Appellate Tribunal

ITAT: Dismisses IBM India’s petition for extension of Rs 821 cr outstanding demand stay

  • In Favour of Assessee
  • Citation Number : TS-690-ITAT-2016(Bang)-TP
  • Tax Payer : IBM India Pvt Ltd
High Court

HC:Hurriedly concluded DRP-order after rejecting adjournment request violated principles of natural justice

  • In Favour of Assessee
  • Citation Number : TS-540-HC-2016(MAD)-TP
  • Tax Payer : Gamesa Renewable Pvt Ltd
Income tax Appellate Tribunal

ITAT:Rejects Austrian-AE (distributor) as tested party, however, deletes TP-adjustment applying internal-CUP

  • In Favour of Both, Partially
  • Citation Number : TS-539-ITAT-2016(Kol)-TP
  • Tax Payer : AT & S India Pvt Ltd
High Court

HC: TP-adjustment restricted to international transactions & not entire turnover; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-538-HC-2016(BOM)-TP
  • Tax Payer : Hindustan Unilever Ltd
Income tax Appellate Tribunal

ITAT:Upholds Rs.96cr TP-addition on equity shares purchased by assessee in intermediary capacity

  • In Favour of Revenue
  • Citation Number : TS-537-ITAT-2016(Bang)-TP
  • Tax Payer : GDF SucTSA Energy India P Ltd