Updates ( 9041 results )
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-865-HC-2018(KAR)-TP
- Tax Payer : Swiss Re-shared Services India Pvt Ltd
ITAT: Excludes TCS E-Serve as comparable, follows Tribunal ruling in assessee’s own case
- In Favour of Assessee
- Citation Number : TS-864-ITAT-2018(Mum)-TP
- Tax Payer : Capital India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-863-HC-2018(KAR)-TP
- Tax Payer : Kodiak Networks Networks India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-862-HC-2018(KAR)-TP
- Tax Payer : Electronics for Imaging India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-861-HC-2018(KAR)-TP
- Tax Payer : Arowana Consulting Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-853-HC-2018(KAR)-TP
- Tax Payer : Arcot R & D Software Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-834-HC-2018(KAR)-TP
- Tax Payer : Infineon Technologies India Pvt Ltd
ITAT: Grants conditional stay; TP-adjustment on software services & outstanding AE-receivables in dispute
- In Favour of Assessee
- Citation Number : TS-831-ITAT-2018(DEL)-TP
- Tax Payer : Pitney Bowes Software India Pvt Ltd
ITAT: Remits issues around comparable exclusion, non-operating items, working capital adjustment & AE-receivable
- In Favour of Assessee
- Citation Number : TS-830-ITAT-2018(DEL)-TP
- Tax Payer : Efacec Switchgear India Pvt Ltd
ITAT:Deletes TP-adjustment towards notional interest on outstanding AE-receivable; Rejects re-characterization as loan
- In Favour of Assessee
- Citation Number : TS-829-ITAT-2018(DEL)-TP
- Tax Payer : Inductis (India) Private Ltd
ITAT: Excludes 7 companies as comparable for ITeS provider, follows precedents
- In Favour of Assessee
- Citation Number : TS-828-ITAT-2018(DEL)-TP
- Tax Payer : Cengage Learning India P Ltd
ITAT:Adopts 0.9 as ALP for Stand-by Letter of Credit issued to AE considering internal-CUP
- In Favour of Assessee
- Citation Number : TS-827-ITAT-2018(Mum)-TP
- Tax Payer : Technocraft Industries (I) Ltd
ITAT: Finds no error in ITAT’s direction to uniformly apply filters to all comparables
- In Favour of Revenue
- Citation Number : TS-826-ITAT-2018(Bang)-TP
- Tax Payer : Swiss Re Global Business Solutions India Pvt Ltd
ITAT: Recalls Tribunal-order for adjudicating assessee’s claim for exclusion of Persistent Systems
- In Favour of Assessee
- Citation Number : TS-825-ITAT-2018(Bang)-TP
- Tax Payer : Citrix R&D India Pvt Ltd
ITAT: Directs AO/TPO to confront assessee with secret comparables data; Remits ALP-determination
- In Favour of Both, Partially
- Citation Number : TS-824-ITAT-2018(DEL)-TP
- Tax Payer : The Bank of Tokyo Mitsubishi UFJ Ltd
ITAT:Deletes Sec40A(2)(b)-disallowance following precedents; Suppliers related only as per AS-18, not Sec 40A(2)
- In Favour of Assessee
- Citation Number : TS-823-ITAT-2018(DEL)-TP
- Tax Payer : Hero Moto Corp Ltd
ITAT: Adopts 6% as interest ALP for loans to AEs; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-820-ITAT-2018(DEL)-TP
- Tax Payer : House of Pearl Fashions Limited
ITAT: Dismisses appeal on TP-grounds in view of resolution under APA
- In Favour of Both, Partially
- Citation Number : TS-819-ITAT-2018(DEL)-TP
- Tax Payer : Daikin Air-conditioning India Pvt Ltd
ITAT: Rejects assessee’s second miscellaneous petition as contention already adjudicated in first round
- In Favour of Revenue
- Citation Number : TS-818-ITAT-2018(Bang)-TP
- Tax Payer : E4E Business Solutions India Pvt Ltd
ITAT: Rules on comparables selection for ITeS-provider; Treats donations, doubtful-debts provision as operating item
- In Favour of Assessee
- Citation Number : TS-817-ITAT-2018(DEL)-TP
- Tax Payer : Evalueserve Com Pvt Ltd