Updates ( 9016 results )
ITAT: Excludes 4 comparables for Software developer citing functional dissimilarity and extraordinary events
- In Favour of Assessee
- Citation Number : TS-687-ITAT-2020(PUN)-TP
- Tax Payer : eGain Communications Pvt Ltd
ITAT: Deletes ALP adjustment on royalty payments made to US parent; Upholds CIT(A) order
- In Favour of Assessee
- Citation Number : TS-686-ITAT-2020(DEL)-TP
- Tax Payer : Expeditors International (India) Pvt Ltd
ITAT: Dealing with an issue in a particular manner does not tantamount to non-adjudication; Dismisses assessee s MA
- In Favour of Assessee
- Citation Number : TS-685-ITAT-2020(Bang)-TP
- Tax Payer : Abbott Medical Optics Pvt. Ltd
HC: Dismisses assessee s appeal as academic considering subsequent favorable order passed by assessing authority
- In Favour of Assessee
- Citation Number : TS-684-HC-2020(KAR)-TP
- Tax Payer : Toyota Kirloskar Motor(P) LTD
ITAT: Rules on comparables-selection for Software developer and ITES-provider; Treats forex fluctuations as operating
- In Favour of Both, Partially
- Citation Number : TS-683-ITAT-2020(Bang)-TP
- Tax Payer : Inmobi Technologies Pvt Ltd
ITAT: Excludes 4 comparables for software-service provider; Follows Sharp Software Development ruling
- In Favour of Assessee
- Citation Number : TS-679-ITAT-2020(Bang)-TP
- Tax Payer : NTT Data Global Delivery Services Pvt Ltd (Formerly Keane India Limited)
ITAT: Admits Software-developer's additional ground on comparables-selection; Remits 2, includes 1 as comparables
- In Favour of Assessee
- Citation Number : TS-678-ITAT-2020(Bang)-TP
- Tax Payer : Huawei Technologies India Pvt Ltd
ITAT: Rejects TPO s treatment of OCD/CCD as Equity Share Capital; Remits interest ALP determination
- In Favour of Assessee
- Citation Number : TS-677-ITAT-2020(PUN)-TP
- Tax Payer : Amanora Future Towers Pvt Ltd
ITAT: Treats forex gain as operating; Excludes Infosys BPO, TCS e-Serve for ITES-provider
- In Favour of Assessee
- Citation Number : TS-675-ITAT-2020(Bang)-TP
- Tax Payer : Fidelity Business Services India Pvt Ltd
ITAT: Deletes TP-adjustment on brokerage commission and brand fees; Follows earlier-orders
- In Favour of Assessee
- Citation Number : TS-674-ITAT-2020(Mum)-TP
- Tax Payer : CLSA India Ltd
ITAT: Deletes TP adjustment on freight receipts and expenses; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-672-ITAT-2020(Mum)-TP
- Tax Payer : Agility Logistics Private Limited
ITAT: Remits TP-analysis done without appreciating assessee's business model; Follows subsequent AY-order
- In Favour of Assessee
- Citation Number : TS-671-ITAT-2020(Bang)-TP
- Tax Payer : Trianz Holdings Pvt Ltd
ITAT: Allows assessee s MA, modifies order w.r.t TP issues on AMP-adjustment, functional characterization etc
- In Favour of Assessee
- Citation Number : TS-669-ITAT-2020(DEL)-TP
- Tax Payer : Honda R & D (India) Pvt Ltd
ITAT: Rules on selection of comparables for ITES-provider; Allows +/- 5 range benefit
- In Favour of Both, Partially
- Citation Number : TS-668-ITAT-2020(DEL)-TP
- Tax Payer : Genpact India Private Limited (Earlier known as Empower Research knowledge Services Pvt. Ltd.)
ITAT: Adopts RPM for trading activities without value addition; Rejects aggregated benchmarking under TNMM
- In Favour of Assessee
- Citation Number : TS-665-ITAT-2020(Bang)-TP
- Tax Payer : Textron India Pvt Ltd
ITAT: Rectification u/s. 154 of AMP-adjustment already decided by ITAT bad-in-law; Allows Nikon s appeal
- In Favour of Assessee
- Citation Number : TS-664-ITAT-2020(DEL)-TP
- Tax Payer : Nikon India Pvt Ltd
ITAT: Remits ALP-determination of management group cost to TPO; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-663-ITAT-2020(DEL)-TP
- Tax Payer : Atotech India Pvt Ltd
ITAT: Remits TP-issues considering remand in earlier years and issue pending before lower authorities
- In Favour of Assessee
- Citation Number : TS-662-ITAT-2020(Bang)-TP
- Tax Payer : Wipro GE Healthcare Pvt Ltd
HC: Remits AMP adjustment issue for verification of international transaction existence and ALP-determination
- In Favour of Both, Partially
- Citation Number : TS-661-HC-2020(DEL)-TP
- Tax Payer : YUM RESTAURANTS INDIA PVT LTD
ITAT: Dismisses Revenue s appeal, upholds DRP s rejection of BLT in benchmarking AMP functions
- In Favour of Assessee
- Citation Number : TS-659-ITAT-2020(DEL)-TP
- Tax Payer : Sharp Business Systems (India) Pvt Ltd