Updates ( 9016 results )
ITAT: Rejects Revenue’s appeal alleging excessive royalty-payment, relies on ChrysCapital Investment HC-ruling
- In Favour of Assessee
- Citation Number : TS-505-ITAT-2021(DEL)-TP
- Tax Payer : Amway India Enterprises Pvt Ltd
ITAT: Upholds deletion of ALP-adjustment on allocation of salary, interest on loans
- In Favour of Assessee
- Citation Number : TS-501-ITAT-2021(Mum)-TP
- Tax Payer : Rabo India Finance Limited
ITAT: Restores appeal over selection of comparables to DRP with direction for considering Assessee's evidence
- In Favour of None/NA
- Citation Number : TS-500-ITAT-2021(HYD)-TP
- Tax Payer : R.A.K. Ceramics India Pvt. Ltd
ITAT: Grants stay, considers 20% of demand already paid, prima facie favourability of case
- In Favour of Assessee
- Citation Number : TS-498-ITAT-2021(Bang)-TP
- Tax Payer : Capco Technologies Pvt Ltd
ITAT: Extends stay, considers payment of 20% demand; Delay in appeal-disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-497-ITAT-2021(CHNY)-TP
- Tax Payer : Durr India Private Limited
ITAT: Excludes multiple comparables under Software-Development, Marketing-Support Services segments; Remits working capital adjustment
- In Favour of Assessee
- Citation Number : TS-494-ITAT-2021(Bang)-TP
- Tax Payer : Mformation Software Technologies (I) Pvt Ltd
ITAT: Deletes TP adjustment on financial guarantee and interest on AE loans; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-493-ITAT-2021(Mum)-TP
- Tax Payer : Greatship (India) Ltd
ITAT: Restricts TP-adjustment to 0.5% considering guarantee as international-transaction; Follows Redington over assessee’s own case
- In Favour of Both, Partially
- Citation Number : TS-492-ITAT-2021(Ahd)-TP
- Tax Payer : Rubamin Ltd
ITAT: Remits benchmarking of management-services & selection of comparable for freight-forwarding business; Follows earlier-orders
- In Favour of Both, Partially
- Citation Number : TS-496-ITAT-2021(DEL)-TP
- Tax Payer : JAS Forwarding Worldwide Pvt Ltd
ITAT: Deletes AMP adjustment basis favourable precedents, absent agreement between assessee and AE
- In Favour of Assessee
- Citation Number : TS-495-ITAT-2021(CHNY)-TP
- Tax Payer : Nippon Paint India Pvt Ltd
ITAT: Extends stay for Google India; Follows Pepsi Foods, SAP Labs rulings
- In Favour of Assessee
- Citation Number : TS-491-ITAT-2021(Bang)-TP
- Tax Payer : Google India Pvt Ltd
ITAT: Grants further stay-extension; Delay in appeal-disposal due to pandemic not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-490-ITAT-2021(Bang)-TP
- Tax Payer : Dell International Services India Pvt Ltd
ITAT: Grants further stay-extension of 3 months; Assessee not to seek adjournment unless necessary
- In Favour of Assessee
- Citation Number : TS-1264-ITAT-2020(CHNY)-TP
- Tax Payer : Doosan Power Systems India Pvt Ltd
ITAT: Denies further extension of stay given expiry of multiple stay extensions granted earlier
- In Favour of Assessee
- Citation Number : TS-489-ITAT-2021(CHNY)-TP
- Tax Payer : LLM Appliances Pvt Ltd
ITAT: Extends stay of demand for additional two months, acknowledges pendency of rectification application
- In Favour of Assessee
- Citation Number : TS-488-ITAT-2021(CHNY)-TP
- Tax Payer : Aban Offshore Ltd
ITAT: Allows assessee's MA; Recalls Tribunal order for adjudicating on TP issues
- In Favour of Assessee
- Citation Number : TS-487-ITAT-2021(Mum)-TP
- Tax Payer : Swiss Re Services India Private Ltd
ITAT: No negative working capital adjustment for captive service provider; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-485-ITAT-2021(Bang)-TP
- Tax Payer : Kronos Systems India Pvt. Ltd
ITAT: Allows Revenue’s MA; Recalls Tribunal-order for adjudicating adjustment w.r.t interest on AE-loan
- In Favour of Revenue
- Citation Number : TS-486-ITAT-2021(Mum)-TP
- Tax Payer : Laqshya Media Pvt Ltd
ITAT: Upholds corporate guarantee commission of 0.5% at ALP; Follows precedents
- In Favour of Assessee
- Citation Number : TS-484-ITAT-2021(Mum)-TP
- Tax Payer : Dorf Ketal Chemicals India Pvt Ltd
ITAT: Grants conditional stay for six months; Directs additional payment of INR 10 lacs
- In Favour of Assessee
- Citation Number : TS-482-ITAT-2021(Bang)-TP
- Tax Payer : Borqs Software Solutions Pvt Ltd