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ITAT: Remits ALP-determination of management fee payment ; Benefit derived explained by assessee

  • In Favour of Both, Partially
  • Citation Number : TS-1113-ITAT-2018(DEL)-TP
  • Tax Payer : Donaldson India Filter Systems Private Limited

ITAT:Dismisses stay but directs no coercive measures for Epson India’s demand recovery

  • In Favour of Assessee
  • Citation Number : TS-1112-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1110-HC-2018(KAR)-TP
  • Tax Payer : CAE Simulation Technologies Pvt Ltd

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1109-HC-2018(KAR)-TP
  • Tax Payer : AMD India Pvt Ltd

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1108-HC-2018(KAR)-TP
  • Tax Payer : Arowana Consulting Ltd

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1107-HC-2018(KAR)-TP
  • Tax Payer : CAE Simulation Technologies Pvt Ltd

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1105-HC-2018(KAR)-TP
  • Tax Payer : MERITOR LVS INDIA PVT LTD (PRESENTLY KNOWN AS INTEVA PRODUCTS INDIA AUTOMOTIVE PVT. LTD.)

HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1104-HC-2018(KAR)-TP
  • Tax Payer : MISYS SOFTWARE SOLUTIONS INDIA (P) LTD

ITAT: Rules on comparables selection for investment advisor; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1103-ITAT-2018(Mum)-TP
  • Tax Payer : Goldman Sachs Asset Management (India) Pvt Ltd

ITAT: Upholds CIT(A)-order considering bad debts written-off as operating item for margin computation

  • In Favour of Both, Partially
  • Citation Number : TS-1102-ITAT-2018(Bang)-TP
  • Tax Payer : JDA Software Private Limited (formerly i2 Technologies India Private Limited)

ITAT:Deletes TP-adjustment on corporate guarantee & AE-loan; Follows EIH ruling

  • In Favour of Assessee
  • Citation Number : TS-1101-ITAT-2018(Kol)-TP
  • Tax Payer : Manaksia Limited

ITAT:Deletes TP-adjustment towards foreign travel expenses noting full details furnished before TPO

  • In Favour of Assessee
  • Citation Number : TS-1100-ITAT-2018(Mum)-TP
  • Tax Payer : Essar Power Limited

ITAT:Upholds assessee's aggregated benchmarking approach and TNMM with external comparables

  • In Favour of Assessee
  • Citation Number : TS-1099-ITAT-2018(PUN)-TP
  • Tax Payer : Cummins India Limited

ITAT: Confirms Sec 271(1)(c)-penalty order on TP-adjustment suffers from ‘ambiguity’ defect absent Explanation 7 reference

  • In Favour of Assessee
  • Citation Number : TS-1097-ITAT-2018(PUN)-TP
  • Tax Payer : Carraro Technologies India Pvt Ltd

ITAT:Deletes TP-adjustment on outstanding AE-receivables; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-1095-ITAT-2018(Ahd)-TP
  • Tax Payer : Bisazza India Pvt Ltd

ITAT: Rules on comparables selection for software developer assessee, follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-1092-ITAT-2018(Bang)-TP
  • Tax Payer : AT & T Global Business Services India Pvt Ltd

ITAT: Upholds application of Rs.200 – 2000cr turnover filter; Follows Genisys Integrating ruling

  • In Favour of Assessee
  • Citation Number : TS-1090-ITAT-2018(Mum)-TP
  • Tax Payer : Thomson Reuters International Services Pvt Ltd (Successor in interst to Thomson Reuters India Services Pvt. Ltd.)

HC: Upholds TP-adjustment deletion as Revenue failed to justify ALP-determination with comparables

  • In Favour of Both, Partially
  • Citation Number : TS-1089-HC-2018(GUJ)-TP
  • Tax Payer : SABIC INNOVATIVE PLASTIC INDIA PRIVATE LIMITED

ITAT:Outstanding AE-receivables not separate international transaction considering sales margin can factor interest

  • In Favour of Assessee
  • Citation Number : TS-1088-ITAT-2018(JPR)-TP
  • Tax Payer : Vijay Solvex Limited

ITAT: Quashes assessment absent issue of mandatory Sec 143(1) notice by competent AO

  • In Favour of Assessee
  • Citation Number : TS-1086-ITAT-2018(Kol)-TP
  • Tax Payer : Lexmark International (India) Pvt Ltd