Updates ( 9041 results )

HC:Upholds ITAT’s grant of stay beyond 365 days; Delay not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-1085-HC-2018(P & H)-TP
  • Tax Payer : Comverse Network Systems India Pvt Ltd

ITAT: No adjustment on intra-group services between domestic related-parties absent markup; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-1084-ITAT-2018(DEL)-TP
  • Tax Payer : Verizon India Pvt Ltd

HC: Disposes writ petition granting liberty to assessee to file appeal before ITAT

  • In Favour of Both, Partially
  • Citation Number : TS-1083-HC-2018(MAD)-TP
  • Tax Payer : CET Power Solutions India Pvt Ltd

SC: Dismisses Revenue’s SLP with respect to TP-adjustment on AE loans & receivable

  • In Favour of Revenue
  • Citation Number : TS-1079-SC-2018-TP
  • Tax Payer : Vaibhav Gems Ltd

ITAT:Grants stay extension as demand partly deposited and appeal partly heard

  • In Favour of Assessee
  • Citation Number : TS-1078-ITAT-2018(Bang)-TP
  • Tax Payer : Essilor India Pvt Ltd

HC: Comparable selection, not necessarily question of law; Dismisses Revenue's appeal following Barclays-ruling

  • In Favour of Assessee
  • Citation Number : TS-1077-HC-2018(BOM)-TP
  • Tax Payer : TIBCO Software (India) Pvt Ltd

HC:Directs DRP to consider assessee’s rectification on TP-issue along with its own application

  • In Favour of Assessee
  • Citation Number : TS-1076-HC-2018(MAD)-TP
  • Tax Payer : Regen Powertech Private Limited

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

  • In Favour of Revenue
  • Citation Number : TS-1075-HC-2018(KAR)-TP
  • Tax Payer : AT & T Global Business Services India Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-1074-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-1073-HC-2018(KAR)-TP
  • Tax Payer : Ariba Technologies India Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-1072-HC-2018(KAR)-TP
  • Tax Payer : SUPPORT COM INDIA PRIVATE LTD (FORMERLY KNOWN AS SUPPORTSOFT INDIA PVT. LTD.,)

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

  • In Favour of Revenue
  • Citation Number : TS-1071-HC-2018(KAR)-TP
  • Tax Payer : RADISYS INDIA PVT LTD (FORMERLY CONTINUOUS COMPUTING INDIA P. LTD)

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

  • In Favour of Revenue
  • Citation Number : TS-1070-HC-2018(KAR)-TP
  • Tax Payer : NI Systems (India) Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-1069-HC-2018(KAR)-TP
  • Tax Payer : Misys Software Solutions (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1068-HC-2018(KAR)-TP
  • Tax Payer : Goldman Sachs Services Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-1067-HC-2018(KAR)-TP
  • Tax Payer : Mindteck (India) Ltd

ITAT: Deletes Rs.73cr AMP-adjustment for manufacturer & seller of confectionary products; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-1064-ITAT-2018(DEL)-TP
  • Tax Payer : Wrigley India Pvt Ltd

HC: Dismisses Revenue’s appeal against ITAT-order on AMP adjustment; Follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-1063-HC-2018(DEL)-TP
  • Tax Payer : MARY KAY COSMETIC PVT LTD

HC: Dismisses Revenue's ground against exclusion of deferred revenue expenditure from PLI computation

  • In Favour of Both, Partially
  • Citation Number : TS-1062-HC-2018(GUJ)-TP
  • Tax Payer : Sabic Research and Technology Pvt Ltd

ITAT:Rules on comparables for software developer; Rejects restriction of working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-1060-ITAT-2018(Bang)-TP
  • Tax Payer : Cypress Semiconductor Technology India P Ltd