Updates ( 9016 results )

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ITAT: Remits additional ground and evidence w.r.t TP-adjustment on interest on NCDs; Allows assessee’s MP

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2022(Bang)-TP
  • Tax Payer : G Corp Spaces Pvt. Ltd

ITAT: Remits for undertaking comparability under CUP using TIPS data; Directs exploration of other methods if CUP fails

  • In Favour of Assessee
  • Citation Number : TS-303-ITAT-2022(Mum)-TP
  • Tax Payer : Dow Chemical International Private Limited

ITAT: Rules on comparables, Remits ALP-determination of management-services' payment; Condones delay for filing appeal

  • In Favour of Both, Partially
  • Citation Number : TS-301-ITAT-2022(DEL)-TP
  • Tax Payer : Mavenir India pvt ltd

ITAT: Allows custom-duty adjustment plea, remits calculation; Deletes TP-adjustment on technical services fees

  • In Favour of Both, Partially
  • Citation Number : TS-302-ITAT-2022(PUN)-TP
  • Tax Payer : India Kawasaki Motors Private Limited

ITAT: Excludes 4, remits 3 comparables for ITeS provider; Remits working-capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-304-ITAT-2022(Bang)-TP
  • Tax Payer : Acuity Knowledge Center (India) Pvt. Ltd

ITAT: Rules on comparables for Design Engineering Services, Disallows foreign R&D expenditure for weighted deduction u/s 35(2AB)

  • In Favour of Both, Partially
  • Citation Number : TS-300-ITAT-2022(PUN)-TP
  • Tax Payer : Mahle Behr India Pvt Ltd

ITAT: Applies US AE MAP margins to Non-US AE transactions; Rules on comparables-selection for MSS

  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2022(Bang)-TP
  • Tax Payer : Texas Instruments (India) Private Limited

ITAT: Rules on comparable-selection, Follows precedents; Directs separate benchmarking for Consulting Practice Division

  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2022(Mum)-TP
  • Tax Payer : Frost & Sullivan (India) Private Limited

ITAT: Segregates ‘Professional Charges paid’ from other international transactions; Observes all methods open for ALP determination

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2022(PUN)-TP
  • Tax Payer : Faurecia Automotive Seating India Pvt Ltd

ITAT: Deletes Sec. 271G-penalty; Cites practical difficulty in information maintenance for diamond-merchants

  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2022(Mum)-TP
  • Tax Payer : Dharmanandan Diamonds (P) Ltd

ITAT: Remits ALP determination for deemed international transaction of television content production fees; Directs fresh consideration

  • In Favour of Both, Partially
  • Citation Number : TS-296-ITAT-2022(Mum)-TP
  • Tax Payer : Fremantle India Television Productions Pvt Ltd

ITAT: Dismisses Ericsson India's appeal as withdrawn citing resolution of TP-issue under Unilateral-APA

  • In Favour of Assessee
  • Citation Number : TS-295-ITAT-2022(DEL)-TP
  • Tax Payer : Ericsson India Pvt Ltd

ITAT: Rules on selection of comparables in ITeS segment; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2022(DEL)-TP
  • Tax Payer : FIL Research (India) P Ltd

ITAT: Upholds corporate-guarantee fee ALP at 0.5%; Confirms deletion of TP-adjustment for SDTs

  • In Favour of Assessee
  • Citation Number : TS-290-ITAT-2022(Kol)-TP
  • Tax Payer : Electrosteel Castings Ltd

ITAT: Adopts GP/Sales for assessee’s Auto component manufacturing segment, follows precedent

  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2022(Bang)-TP
  • Tax Payer : Toyota Industries Engine India Pvt Ltd

ITAT: Allows deduction u/s 10AA; OP/OC PLI concept relevant only for TP-analysis, Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2022(PUN)-TP
  • Tax Payer : Eaton Technologies Pvt. Ltd

ITAT: Deletes Sec.37(1) disallowance; Dismisses royalty-payment adjustment, protective-adjustment in view of MAP settlement

  • In Favour of Assessee
  • Citation Number : TS-289-ITAT-2022(DEL)-TP
  • Tax Payer : JCB India Ltd

ITAT: Management-fee and technology license fee interlinked with manufacturing-activity; Accepts TNMM over hypothetical CUP

  • In Favour of Both, Partially
  • Citation Number : TS-285-ITAT-2022(Bang)-TP
  • Tax Payer : Bostik India Private Limited

ITAT: Adjudicates on TP adjustment for guarantee and benchmarking export of finished goods; Remits for fresh consideration

  • In Favour of Both, Partially
  • Citation Number : TS-284-ITAT-2022(DEL)-TP
  • Tax Payer : Jubilant Pharmova Ltd

ITAT: Deletes adjustment on imputed interest on outstanding AE receivables; Dismisses stay application

  • In Favour of Assessee
  • Citation Number : TS-286-ITAT-2022(DEL)-TP
  • Tax Payer : Orange Business Services India Solutions Pvt Ltd