Updates ( 9025 results )
ITAT: Remits ALP-determination of management group cost and outstanding AE-receivables; Follows earlier orders
- In Favour of Both, Partially
- Citation Number : TS-506-ITAT-2019(DEL)-TP
- Tax Payer : Atotech India Pvt.Ltd
ITAT: Rules on comparables; Declines to entertain TP-adjustment not arising from final assessment order
- In Favour of Both, Partially
- Citation Number : TS-1494-ITAT-2018(DEL)-TP
- Tax Payer : American Express (India) Private Limited
ITAT: Rejects profit attribution to Mauritian company as Indian-subsidiary remunerated at ALP; Follows precedents
- In Favour of Assessee
- Citation Number : TS-505-ITAT-2019(Mum)-TP
- Tax Payer : Taj TV Ltd
ITAT: Excludes 3 comparables in ITeS-segment; Remits ALP-determination of fixed asset purchase
- In Favour of Both, Partially
- Citation Number : TS-504-ITAT-2019(DEL)-TP
- Tax Payer : Cadence Design Systems (India) Pvt Ltd
ITAT: UK-MAP parameters not applicable to non-UK AE-transactions, sets aside ALP-determination to TPO
- In Favour of Assessee
- Citation Number : TS-503-ITAT-2019(DEL)-TP
- Tax Payer : JCB India Ltd
ITAT: Holds support service payments not devised to deflate revenues as assessee, AE profit making
- In Favour of Both, Partially
- Citation Number : TS-502-ITAT-2019(DEL)-TP
- Tax Payer : AT &T Global Network Services [India] Pvt Ltd
ITAT: Upholds exclusion of 2 comparables citing functional-dissimilarity, amalgamation etc for ITes-provider
- In Favour of Assessee
- Citation Number : TS-1493-ITAT-2018(DEL)-TP
- Tax Payer : Exchanging Technology Services India Ltd
ITAT: Rules on comparables, working-capital and risk adjustments for software-developer in entertainment industry
- In Favour of Both, Partially
- Citation Number : TS-500-ITAT-2019(PUN)-TP
- Tax Payer : Ubisoft Entertainment India Pvt Ltd
ITAT: Approves TNMM over TPO’ CUP for benchmarking intra-group services; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-499-ITAT-2019(DEL)-TP
- Tax Payer : AT & T Global Network Services (India) Pvt Ltd
ITAT: Excludes Universal Print Systems for ITES-provider citing functional dissimilarity; Follows XL Health ruling
- In Favour of Both, Partially
- Citation Number : TS-498-ITAT-2019(PUN)-TP
- Tax Payer : Credit Pointe Services Pvt Ltd
ITAT: Incorrect margin-computation, mistake apparent from record; Directs TPO to dispose rectification application
- In Favour of Both, Partially
- Citation Number : TS-496-ITAT-2019(Mum)-TP
- Tax Payer : Smith & Nephew Healthcare Pvt Ltd
ITAT: Fixes LIBOR+300bps as interest benchmark for AE-loan; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-495-ITAT-2019(DEL)-TP
- Tax Payer : Fresenius Kabi Oncology Ltd
ITAT: Rules on comparables selection; Approves cash-PLI if assessee establishes depreciation variance
- In Favour of Both, Partially
- Citation Number : TS-484-ITAT-2019(Bang)-TP
- Tax Payer : Rittal India Pvt Ltd
ITAT: Deletes TP-adjustment on delayed AE-receivables; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-483-ITAT-2019(DEL)-TP
- Tax Payer : Kadimi Tool Manufacturing Co Pvt Ltd
ITAT: Rejects sales, expenditure aggregation for RPT computation, adopts RPT-sales to total sales formula
- In Favour of Assessee
- Citation Number : TS-482-ITAT-2019(DEL)-TP
- Tax Payer : ChrysCapital Investment Advisors ( India) Pvt.Ltd.)
ITAT: Upholds exclusion of Infosys Technologies for software developer; Follows Agnity HC ruling
- In Favour of Assessee
- Citation Number : TS-481-ITAT-2019(DEL)-TP
- Tax Payer : CITI FINANCIAL CONSUMER FINANCE INDIA LTD
ITAT: Rules on corporate guarantee, AE-loan & investment in subsidiary TP-adjustments; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-480-ITAT-2019(Mum)-TP
- Tax Payer : PMP Auto Components Pvt
ITAT: Cannot exclude otherwise valid comparables merely for different FY
- In Favour of Both, Partially
- Citation Number : TS-475-ITAT-2019(Bang)-TP
- Tax Payer : EMC Software and Services (India) P Ltd (Formerly known as EMC Data Storage Systems India P. Ltd)
ITAT:Rules on comparables-selection, risk adjustment; Remits ALP-determination for management service
- In Favour of Both, Partially
- Citation Number : TS-1487-ITAT-2018(PUN)-TP
- Tax Payer : Haworth (India) Pvt Ltd
ITAT: Excludes functionally dissimilar Persistent Systems; Follows Electronic Arts ruling
- In Favour of Assessee
- Citation Number : TS-474-ITAT-2019(Bang)-TP
- Tax Payer : Citrix R & D India Pvt Ltd