Updates ( 9041 results )

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ITAT: Excludes functionally dissimilar Accel Transmatics for software developer; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-887-ITAT-2018(Bang)-TP
  • Tax Payer : Broadcom India Private Ltd

ITAT:Excludes 5 functionally dissimilar comparables in business/technical support services segment

  • In Favour of Assessee
  • Citation Number : TS-886-ITAT-2018(DEL)-TP
  • Tax Payer : Parsons Brinchkerhoff India Pvt Ltd

ITAT: Upholds assessee's aggregated benchmarking for import & indenting segment, follows earlier ITAT-order

  • In Favour of Assessee
  • Citation Number : TS-884-ITAT-2018(DEL)-TP
  • Tax Payer : Viavi Solutions India P Ltd (Formerly known as JDSU India P.Ltd.)

ITAT: Rejects start-up phase adjustment, but restores abnormal expenses adjustment for fresh consideration

  • In Favour of Both, Partially
  • Citation Number : TS-883-ITAT-2018(Mum)-TP
  • Tax Payer : Hoya Lense India Pvt Ltd

ITAT:Upholds TNMM over RPM for bechmarking ticketing, tour services; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-882-ITAT-2018(DEL)-TP
  • Tax Payer : MakeMy Trip (India) Pvt Ltd

ITAT: Remits MAM-selection for provision of engineering design services; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-881-ITAT-2018(PUN)-TP
  • Tax Payer : Magna Steyr India Private Limited

ITAT:Rejects TP-adjustment on IPR sale to AE; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-879-ITAT-2018(HYD)-TP
  • Tax Payer : DQ Entertainment (International) Ltd

ITAT: Accepts assessee’s RPM over TPO’s TNMM as MAM for assessee-distributor; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-878-ITAT-2018(Bang)-TP
  • Tax Payer : A. O. Smith India Water Heating Pvt. Ltd

HC:Dismisses Revenue’s appeal against ITAT’s rejection of RPM for Cisco Systems; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-877-HC-2018(KAR)-TP
  • Tax Payer : Cisco Systems (India) Pvt Ltd

HC:Dismisses appeal against ITAT-order remitting ALP-determination for royalty payment; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-876-HC-2018(KAR)-TP
  • Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd

HC:Upholds ITAT’s approval of internal-TNMM for benchmarking ITeS transactions; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-875-HC-2018(KAR)-TP
  • Tax Payer : E4E Business Solutions India Pvt Ltd

HC:Dismisses Revenue’s appeal against ITAT’s notional adjustment deletion on AE-receivables; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-874-HC-2018(KAR)-TP
  • Tax Payer : Avnet India Pvt Ltd

HC: Upholds ITAT's consideration of forex gain/loss as operating item, Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-873-HC-2018(KAR)-TP
  • Tax Payer : Guhring India Pvt Ltd

ITAT: Accepts Indian procurer as ‘tested party’ and cost-plus as MAM; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-872-ITAT-2018(Ahd)-TP
  • Tax Payer : Missionpharma Logistics Pvt Ltd

ITAT: Remits comparability of Infosys in view of earlier year ITAT-order directing its inclusion

  • In Favour of Both, Partially
  • Citation Number : TS-871-ITAT-2018(DEL)-TP
  • Tax Payer : Adobe Systems India Pvt Ltd

ITAT:Upholds TPO’s jurisdiction to characterize AMP-expenditure as ‘international transaction’; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-870-ITAT-2018(DEL)-TP
  • Tax Payer : Canon India Pvt Ltd

ITAT:Extends stay as assessee not responsible for delay in appeal disposal

  • In Favour of Assessee
  • Citation Number : TS-869-ITAT-2018(Bang)-TP
  • Tax Payer : lnteva Product India Automotive Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-868-HC-2018(KAR)-TP
  • Tax Payer : JDA SOFTWARE INDIA PVT LTD

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

  • In Favour of Assessee
  • Citation Number : TS-867-HC-2018(KAR)-TP
  • Tax Payer : The CSR India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-866-HC-2018(KAR)-TP
  • Tax Payer : Hewlett-Packard (India) Software Operation Pvt Ltd