Updates ( 9025 results )

Filters

ITAT:Deletes TP-adjustment on marketing & administrative intra-group services; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-565-ITAT-2019(PUN)-TP
  • Tax Payer : Rehau Polymers Pvt Ltd

ITAT: Allows capacity utilization adjustment; Upholds application of RPT-filter to exclude 3 companies

  • In Favour of Assessee
  • Citation Number : TS-563-ITAT-2019(PUN)-TP
  • Tax Payer : Skoda Auto India Pvt Ltd

ITAT:Deletes protective AMP-adjustment made applying BLT in second appeal round; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-562-ITAT-2019(DEL)-TP
  • Tax Payer : Toshiba India Pvt Ltd

ITAT:Remits ALP-determination of management service charges; Considers MAP-resolution for subsequent years

  • In Favour of Assessee
  • Citation Number : TS-561-ITAT-2019(Bang)-TP
  • Tax Payer : Flowserve India Controls Pvt Ltd

ITAT:Rules on comparables, excludes high-turnover companies for ITeS and Contract-R&D services provider

  • In Favour of Both, Partially
  • Citation Number : TS-560-ITAT-2019(Mum)-TP
  • Tax Payer : International Specialty Products (India) Pvt Ltd

ITAT: Directs no TP-adjustment if average-collection period of assessee's AE-receivables < industry average

  • In Favour of Assessee
  • Citation Number : TS-559-ITAT-2019(HYD)-TP
  • Tax Payer : Value Labs Technologies

ITAT: Refuses to grant second innings to TPO for benchmarking sale/ purchase transaction

  • In Favour of Assessee
  • Citation Number : TS-558-ITAT-2019(Mum)-TP
  • Tax Payer : Supermax Personal Care Private Limited

ITAT:Upholds CIT’s Sec 263 revisionary proceedings considering default in electronic filing of Form 3CEB

  • In Favour of Assessee
  • Citation Number : TS-556-ITAT-2019(Ahd)-TP
  • Tax Payer : Summit India Water Treatment & Services Ltd

ITAT: Restores cryptic DRP order on share valuation TP-issue for passing speaking order

  • In Favour of Both, Partially
  • Citation Number : TS-555-ITAT-2019(Bang)-TP
  • Tax Payer : Wevin Pvt Ltd

ITAT: Remits comparable-selection noting selective application of filters, non-compliance of DRP’s directions

  • In Favour of Both, Partially
  • Citation Number : TS-554-ITAT-2019(Bang)-TP
  • Tax Payer : SanDisk India Device Design Centre Private Limited

ITAT:Forex gains/loss from trading transactions operating; Safe-harbour rules inapplicable to subject year

  • In Favour of Both, Partially
  • Citation Number : TS-553-ITAT-2019(PUN)-TP
  • Tax Payer : INA Bearings India Pvt Ltd

ITAT: No further profits attributable to assessee in India when remuneration accepted as ALP

  • In Favour of Assessee
  • Citation Number : TS-552-ITAT-2019(Mum)-TP
  • Tax Payer : Celltick Technologies Ltd

ITAT: Rules on comparables for investment advisory service provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2019(Mum)-TP
  • Tax Payer : Bain Capital Advisors (India) Private Limited

ITAT: Adopts LIBOR+200bps as interest benchmark for AE-loan, 0.5% as guarantee fee ALP

  • In Favour of Assessee
  • Citation Number : TS-548-ITAT-2019(Mum)-TP
  • Tax Payer : Piramal Glass Ltd

ITAT:Rejects TPO’s characterization of assessee as manufacturer; Upholds assessee’s RPM for benchmarking AE-imports

  • In Favour of Assessee
  • Citation Number : TS-547-ITAT-2019(Mum)-TP
  • Tax Payer : Randox Laboratories (India) P Ltd

ITAT: Prefers internal CUP to TNMM for benchmarking equipment purchase, sets aside issue

  • In Favour of Assessee
  • Citation Number : TS-543-ITAT-2019(Bang)-TP
  • Tax Payer : CISCO Systems Capital (India) Pvt Ltd

ITAT: Deletes TP-adjustment on exports, royalty, ECB, IS-services payments; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-539-ITAT-2019(Mum)-TP
  • Tax Payer : Firmenich Aromatics (India) Pvt Ltd

ITAT:Upholds internal-CUP, alternatively internal-TNMM for call center services; Rules on comparables

  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2019(Ahd)-TP
  • Tax Payer : Effective Teleservices Pvt Ltd

ITAT: Remits TP-issues for software developer absent CIT(A)’s independent findings on comparables etc.

  • In Favour of Assessee
  • Citation Number : TS-537-ITAT-2019(CHNY)-TP
  • Tax Payer : Trimble Information Technologies India Private Limited

ITAT:AMP-spend sans agreement between assessee-AE, not international transaction, not subject to ALP-determination

  • In Favour of Assessee
  • Citation Number : TS-536-ITAT-2019(Mum)-TP
  • Tax Payer : Synthes Medical Pvt Ltd