Updates ( 9041 results )
ITAT: Grants stay extension to Alcatel Lucent subject to 25% outstanding demand deposit
- In Favour of Both, Partially
- Citation Number : TS-1017-ITAT-2018(DEL)-TP
- Tax Payer : ALcatel Lucent India Ltd
HC: Upholds ITAT's order excluding Motilal Oswal as comparable; Dismisses Revenue's appeal
- In Favour of Assessee
- Citation Number : TS-1016-HC-2018(BOM)-TP
- Tax Payer : NVP Venture Capital India Pvt Ltd
ITAT: Excludes functionally different Motilal Oswal as comparable for investment sub-advisor
- In Favour of Assessee
- Citation Number : TS-1014-ITAT-2018(Mum)-TP
- Tax Payer : Sandstone Capital Advisors Pvt Ltd
ITAT: Admits audited segmental accounts as additional evidence; Remits ALP-determination
- In Favour of Both, Partially
- Citation Number : TS-1013-ITAT-2018(DEL)-TP
- Tax Payer : Infrasoft Technologies Limited
ITAT: Restores comparables selection in sales-support segment and provision of management services TP-adjustment
- In Favour of Both, Partially
- Citation Number : TS-1012-ITAT-2018(DEL)-TP
- Tax Payer : Converse Network Systems (India) Pvt Ltd
ITAT: Assessee/AO can’t change Tribunal’s specific directions on stay without approaching the bench
- In Favour of Both, Partially
- Citation Number : TS-1011-ITAT-2018(Bang)-TP
- Tax Payer : Subex Ltd
ITAT: Directs working capital adjustment re-computation without applying Safe Harbour Rules; Follows Rolls-Royce ruling
- In Favour of Both, Partially
- Citation Number : TS-1010-ITAT-2018(DEL)-TP
- Tax Payer : BT (India) Pvt Ltd
HC:Allows Hewlett Packard India to withdraw appeal against ITAT-order on comparables
- In Favour of Assessee
- Citation Number : TS-1009-HC-2018(KAR)-TP
- Tax Payer : Hewlett Packard (India) Software Operation Pvt Ltd
ITAT: Directs DRP to consider TP-study report though not originally submitted before TPO
- In Favour of Assessee
- Citation Number : TS-1008-ITAT-2018(CHNY)-TP
- Tax Payer : Mos Metro India Pvt Ltd
ITAT:Remands isssue of TP-adjustment towards notional interest on delayed AE receivables
- In Favour of Both, Partially
- Citation Number : TS-1007-ITAT-2018(DEL)-TP
- Tax Payer : Gillette Diversified Pvt Ltd
ITAT:Restores penalty on marketing intangible issue considering remand in quantum proceedings
- In Favour of Assessee
- Citation Number : TS-1006-ITAT-2018(DEL)-TP
- Tax Payer : LG Electronics India (P) Ltd
ITAT: Excludes 5 functionally dissimilar comparables for ITes- provider, Follows precedents
- In Favour of Assessee
- Citation Number : TS-1005-ITAT-2018(DEL)-TP
- Tax Payer : OSC Services Pvt Ltd
ITAT:Deletes TP adjustment in respect of corporate guarantee, Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-1004-ITAT-2018(Mum)-TP
- Tax Payer : Grindwell Norton Ltd
HC: Allows assessee’s appeal withdrawal; ITAT upheld Sec 263-revision on Sec 10A claim on TP-addition
- In Favour of Both, Partially
- Citation Number : TS-1003-HC-2018(KAR)-TP
- Tax Payer : Msource (India) Pvt Ltd
HC:Upholds Tribunal’s remand of royalty benchmarking as not entirely ‘academic exercise’
- In Favour of Revenue
- Citation Number : TS-1002-HC-2018(KAR)-TP
- Tax Payer : Toyota Kirloskar Motor (P) Ltd
ITAT: Excludes functionally dissimilar Bodhtree & Kals, follows precedents
- In Favour of Both, Partially
- Citation Number : TS-1001-ITAT-2018(PUN)-TP
- Tax Payer : Nihilent Limited (Formerly Nihilent Technologies Limited)
ITAT:Extends stay absent change in facts from date of earlier stay order
- In Favour of Assessee
- Citation Number : TS-1000-ITAT-2018(Bang)-TP
- Tax Payer : Sobha City
ITAT:Restores ALP-determination of management fee payment to AE; Follows earlier-orders
- In Favour of Assessee
- Citation Number : TS-999-ITAT-2018(Bang)-TP
- Tax Payer : Adcock Ingram Limited
ITAT:Remits ALP issues as necessary details/computation not confronted to AO/ TPO
- In Favour of Assessee
- Citation Number : TS-998-ITAT-2018(DEL)-TP
- Tax Payer : W Diamant India Ltd
HC: Upholds ITAT’s acceptance of RPM as MAM for distributor; Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-997-HC-2018(KAR)-TP
- Tax Payer : A.O. Smith India Water Heating Pvt Ltd