Updates ( 9025 results )
HC: Affirms fresh comparable search for low-risk procurement support provider; Follows earlier-orders
- In Favour of Both, Partially
- Citation Number : TS-473-HC-2019(DEL)-TP
- Tax Payer : GAP International Sourcing (India) Pvt. Ltd
ITAT: Excludes 4 comparables for software developer; Follows CGI Information ruling
- In Favour of Assessee
- Citation Number : TS-472-ITAT-2019(Bang)-TP
- Tax Payer : Sandvine Technologies (India) Pvt Ltd
ITAT: Deletes AMP adjustment absent expense sharing condition in AE-agreement; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-470-ITAT-2019(Mum)-TP
- Tax Payer : India Meditronic Pvt Ltd
ITAT: Deletes Sec 271(1)(c)-penalty on AMP-adjustment accepted in quantum appeal; Applies subsequent year HC-ruling ratio
- In Favour of Assessee
- Citation Number : TS-469-ITAT-2019(DEL)-TP
- Tax Payer : Mary Kay Cosmetics Pvt Ltd
ITAT:Upholds CIT(A)’s MAM selection -RPM for trading and TNMM for manufacturing
- In Favour of Assessee
- Citation Number : TS-1485-ITAT-2018(Kol)-TP
- Tax Payer : Ceratizit India Pvt Ltd
ITAT: Quashes Assessment as time-barred; Final order passed beyond one month of DRP-orders
- In Favour of Assessee
- Citation Number : TS-467-ITAT-2019(DEL)-TP
- Tax Payer : Dentsply India (P) Ltd
ITAT:Non-issuance of draft order, curable defect; Remits matter to follow Sec 144C mandate
- In Favour of Assessee
- Citation Number : TS-1132-ITAT-2017(DEL)-TP
- Tax Payer : Globerian India Pvt Ltd
ITAT:Rejects Nil ALP determination for mangement fees considering service rendition/receipt undisputed
- In Favour of Assessee
- Citation Number : TS-466-ITAT-2019(DEL)-TP
- Tax Payer : CEVA Freight India Pvt Ltd (Now merged with CEVA Logistics India Private Limited w.e.f. April, 1, 2016 vide order dated Novemb
ITAT: Deletes TP-adjustment on technical know-how capitalized in books; Rejects ALP-determination on ‘gross-receipts’
- In Favour of Both, Partially
- Citation Number : TS-1484-ITAT-2018(PUN)-TP
- Tax Payer : Chemetall Rai India Limited
ITAT: Upholds TNMM over CUP for exports absent justification for rejecting consistently applied method
- In Favour of Assessee
- Citation Number : TS-465-ITAT-2019(Mum)-TP
- Tax Payer : Glenmark Pharmaceuticals Ltd
ITAT: Remits AMP-adjustment; Directs DRP to pass speaking order on marketing support TP-adjustment
- In Favour of Both, Partially
- Citation Number : TS-464-ITAT-2019(DEL)-TP
- Tax Payer : Yum Restaurant India Pvt Ltd
ITAT:Allows assessee's appeal; Directs CIT(A) to hear assessee afresh on TP-adjustment issue
- In Favour of Assessee
- Citation Number : TS-462-ITAT-2019(CHNY)-TP
- Tax Payer : Globus Medical India Pvt Ltd
ITAT: Upholds assessee’s CUP for royalty payment; Excludes foreign exchange gain in PLI-computation
- In Favour of Both, Partially
- Citation Number : TS-461-ITAT-2019(Kol)-TP
- Tax Payer : DIC India Ltd
ITAT: Adopts TNMM over CUP for indenting transactions, cites differences in geographies, volume, market
- In Favour of Both, Partially
- Citation Number : TS-460-ITAT-2019(DEL)-TP
- Tax Payer : Sumitomo Corporation India Pvt Ltd
ITAT: Deletes TP-addition , accepts internal-CUP for benchmarking raw-material purchase for drug-intermediate manufacturer
- In Favour of Assessee
- Citation Number : TS-459-ITAT-2019(DEL)-TP
- Tax Payer : Otsuka Chemical (India) Pvt Ltd
ITAT: Excludes 4 comparables for software developer; Follows PubMatic India ruling
- In Favour of Assessee
- Citation Number : TS-458-ITAT-2019(PUN)-TP
- Tax Payer : Synerzip Softech India Pvt Ltd
ITAT: Rules on comparables-selection; Grants risk, working capital adjustments to IT/ITeS provider
- In Favour of Both, Partially
- Citation Number : TS-457-ITAT-2019(PUN)-TP
- Tax Payer : BMC Software India Private Limited
ITAT: Approves cash-PLI, directs assessee to establish depreciation variance; Rejects capacity-adjustment plea
- In Favour of Both, Partially
- Citation Number : TS-456-ITAT-2019(Bang)-TP
- Tax Payer : Snecma HAL Aerospace Pvt Ltd
ITAT: Includes Cyber Media Research as comparable for investment advisor; Follows precedents
- In Favour of Assessee
- Citation Number : TS-455-ITAT-2019(Mum)-TP
- Tax Payer : Standard Chartered Private Equity Advisory India Private Limited
ITAT:Admits additional evidence & remits royalty TP-adjustment; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-1483-ITAT-2018(DEL)-TP
- Tax Payer : CRM Services India Pvt Ltd