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HC:Upholds remand of ALP determination of Toyota Kirloskar’s royalty payment; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-1038-HC-2018(KAR)-TP
  • Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1037-HC-2018(KAR)-TP
  • Tax Payer : Cable & 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-1036-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 Assessee
  • Citation Number : TS-1035-HC-2018(KAR)-TP
  • Tax Payer : LG Soft India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1034-HC-2018(KAR)-TP
  • Tax Payer : Microchip Technology (India) P Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1033-HC-2018(KAR)-TP
  • Tax Payer : CENTURY LINK TECHNOLOGIES INDIA PVT LTD (FORMERLY KNOWN AS M/S QWEST TELECOM SOFTWARE SERVICES PVT. LTD.,)

HC:Upholds ITAT-order on turnover based allocation for management & marketing fees; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-1032-HC-2018(KAR)-TP
  • Tax Payer : Yokogawa India Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-1031-HC-2018(KAR)-TP
  • Tax Payer : THOMSON REUTERS INC SERVICES PVT LTD

ITAT: Dismisses miscellaneous petition against ITAT order quashing assessment on non-existent entity

  • In Favour of Assessee
  • Citation Number : TS-1030-ITAT-2018(Bang)-TP
  • Tax Payer : GE Medical Systems (India) Pvt Ltd (since merged with Wipro GE Healthcare Pvt. Ltd.)

ITAT: Assessee’s ‘commercial wisdom’ to be considered for intra-group services benchmarking; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-1029-ITAT-2018(DEL)-TP
  • Tax Payer : Borgwarner Emissions Systems India Pvt Ltd

ITAT: Deletes TP-adjustment on AMP expenditure, rejects Bright Line Test for ALP-determination

  • In Favour of Assessee
  • Citation Number : TS-1028-ITAT-2018(Mum)-TP
  • Tax Payer : Johnson And Johnson Pvt Ltd

SC: Dismisses Revenue’s SLP; HC quashed AO’s final assessment sans draft order post-remand

  • In Favour of Assessee
  • Citation Number : TS-1027-SC-2018-TP
  • Tax Payer : Nokia India Pvt Ltd

ITAT: Deletes adjustment on receivables for debt-free assessee; Rules on comparable selection

  • In Favour of Assessee
  • Citation Number : TS-1026-ITAT-2018(DEL)-TP
  • Tax Payer : Bechtel India Pvt Ltd

ITAT: Deletes TP-adjustment on FCCDs interest, follows earlier ITAT ruling

  • In Favour of Assessee
  • Citation Number : TS-1025-ITAT-2018(DEL)-TP
  • Tax Payer : Granite Gate Properties Pvt Ltd

ITAT: Dismisses Revenue’s appeal on TP- grounds as infructuous considering resolution under APA

  • In Favour of Both, Partially
  • Citation Number : TS-1024-ITAT-2018(Mum)-TP
  • Tax Payer : India Capital Research & Advisor Pvt Ltd

ITAT:Refuses to deal with ground on foreign comparables as issue merely academic

  • In Favour of Assessee
  • Citation Number : TS-1022-ITAT-2018(Mum)-TP
  • Tax Payer : Tata Motors European Technical Centre Plc

ITAT: Upholds guarantee commission ALP at 0.5% as against TPO’s 2.25%; Follows Everest Kento

  • In Favour of Assessee
  • Citation Number : TS-1021-ITAT-2018(Mum)-TP
  • Tax Payer : Rolta India Ltd

ITAT:Corporate guarantee outside 'international transaction' ambit, follows earlier year ITAT-ruling

  • In Favour of Assessee
  • Citation Number : TS-1020-ITAT-2018(Kol)-TP
  • Tax Payer : EIH Limited

ITAT:Remits AMP-issue considering assessee’s non-compliance before TPO; Tribunal mainly an adjudicator, not investigator

  • In Favour of Both, Partially
  • Citation Number : TS-1019-ITAT-2018(Bang)-TP
  • Tax Payer : Stanley Black & Decker India Pvt Ltd

ITAT:Focus of AMP-spend on increasing sales, not benefit to AE; Deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-1018-ITAT-2018(DEL)-TP
  • Tax Payer : Sennheiser Electronics India Ltd