Updates ( 9041 results )

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ITAT: Excludes Infosys BPO as comparable in ITeS-segment; Remits 6 comparables following precedents

  • In Favour of Assessee
  • Citation Number : TS-1059-ITAT-2018(Bang)-TP
  • Tax Payer : Mobily Infotech India Pvt Ltd

ITAT:Remits ALP determination of AE-loan & corporate guarantee to consider assessee’s additional evidence

  • In Favour of Both, Partially
  • Citation Number : TS-1058-ITAT-2018(Kol)-TP
  • Tax Payer : Apeejay Shipping Limited

ITAT:Grants stay on AMP issue related demand subject to Rs 21 Cr payment in instalments

  • In Favour of Assessee
  • Citation Number : TS-1057-ITAT-2018(Bang)-TP
  • Tax Payer : Acer India P Ltd

ITAT:Excludes Indusind Information Technology from comparables; Upholds CIT(A)’s order deleting TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-1056-ITAT-2018(Kol)-TP
  • Tax Payer : Acclaris Business Solutions (P) Ltd

ITAT:Deletes TP-adjustment on royalty payment to AE; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-1055-ITAT-2018(Kol)-TP
  • Tax Payer : Indian Explosives Private Ltd

ITAT:Remits comparability of Acropetal to consider information filed subsequent to TP-documentation

  • In Favour of Assessee
  • Citation Number : TS-1054-ITAT-2018(CHNY)-TP
  • Tax Payer : Renault Nissan Technology and Business Centre India Pvt Ltd

ITAT: Accepts plea for correction of TP-adjustments considering unilateral APA; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-1053-ITAT-2018(Kol)-TP
  • Tax Payer : Linde India Ltd (formerly BOC India Ltd)

ITAT:Allows assessee’s appeal withdrawal as TP-addition deleted post rectification application disposal

  • In Favour of Both, Partially
  • Citation Number : TS-1052-ITAT-2018(DEL)-TP
  • Tax Payer : Accretive Health Services Private Limited

ITAT: Applies upper turnover filter to exclude 5 comparables for software-developer; Follows Dell-ruling

  • In Favour of Both, Partially
  • Citation Number : TS-1051-ITAT-2018(Bang)-TP
  • Tax Payer : ABB Global Industries & Services P Ltd

HC: Upholds CUP as MAM for benchmarking telcom networking services; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-1050-HC-2018(KAR)-TP
  • Tax Payer : Cable and Wireless Networks India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1048-HC-2018(KAR)-TP
  • Tax Payer : Cypress Semi-Conductors (I) Pvt Ltd

ITAT:Confirms TP-adjustment deletion on fabric export; TP-provisions applicable to Sec 10A/10B units

  • In Favour of Assessee
  • Citation Number : TS-1047-ITAT-2018(Kol)-TP
  • Tax Payer : J. J. Exporters Ltd

ITAT: Upholds Forex gain / loss as operating items; Excludes comparables following precedents

  • In Favour of Both, Partially
  • Citation Number : TS-1046-ITAT-2018(Bang)-TP
  • Tax Payer : Yokogawa IA Technologies India Pvt Ltd

ITAT: Excludes 4 functionally dissimilar comparables for software developer & IT-support provider

  • In Favour of Assessee
  • Citation Number : TS-1045-ITAT-2018(DEL)-TP
  • Tax Payer : Siemens Industry Software (I) P Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1044-HC-2018(KAR)-TP
  • Tax Payer : Novo Nordisk India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1043-HC-2018(KAR)-TP
  • Tax Payer : LSI INDIA RESEARCH & PVT LTD (ERSTWHILE LSI TECHNOLOGIES INDIA PVT. LTD.,)

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

  • In Favour of Assessee
  • Citation Number : TS-1042-HC-2018(KAR)-TP
  • Tax Payer : CERNER HEALTHCARE SOLUTIONS PVT LTD

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

  • In Favour of Assessee
  • Citation Number : TS-1041-HC-2018(KAR)-TP
  • Tax Payer : Global e-Business Operations Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1040-HC-2018(KAR)-TP
  • Tax Payer : E4E BUSINESS SOLUTIONS PVT LTD (FORMERLY I-SEVA SYSTEMS PVT. LTD)

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

  • In Favour of Assessee
  • Citation Number : TS-1039-HC-2018(KAR)-TP
  • Tax Payer : Celstream Technologies Pvt Ltd