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

  • In Favour of Assessee
  • Citation Number : TS-543-HC-2018(KAR)-TP
  • Tax Payer : Cypress Semiconductors Technology Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-542-HC-2018(KAR)-TP
  • Tax Payer : Google India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-541-HC-2018(KAR)-TP
  • Tax Payer : Logix Microsystems Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-540-HC-2018(KAR)-TP
  • Tax Payer : Torry Harris Business Solutions Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-539-HC-2018(KAR)-TP
  • Tax Payer : Metric Stream Infotech

ITAT: Applies USA MAP resolution representing 93 turnover to non-USA transaction

  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2018(Bang)-TP
  • Tax Payer : Amazon Development Centre (India) Pvt Ltd

ITAT:Deletes Johnson & Johnson's TP disallowance for royalty and technical services payments, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-537-ITAT-2018(Mum)-TP
  • Tax Payer : Johnson & Johnson Ltd

ITAT: Deletes TP adjustment on 'alleged' overdue receivables; Relies on GSS Infotech ruling

  • In Favour of Assessee
  • Citation Number : TS-536-ITAT-2018(HYD)-TP
  • Tax Payer : United States Pharmacopeia India Pvt Ltd

ITAT:Upholds rejection of aggregating management fees payment transaction under TNMM

  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2018(Bang)-TP
  • Tax Payer : DMG Mori Seiki India Machines And Services Pvt Ltd ( Erstwhile DMG Deckel Maho Gildemeister (India) Pvt. Ltd.,)

ITAT:Finds merit in assessee’s manpower-supplier classification over TPO’s software-developer plea; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-533-ITAT-2018(Bang)-TP
  • Tax Payer : Enzen Technologies Private Limited

ITAT: Excludes 3 comparables for software development and marketing support service provider

  • In Favour of Both, Partially
  • Citation Number : TS-532-ITAT-2018(Bang)-TP
  • Tax Payer : Autodesk India Pvt Ltd

ITAT:Company with fluctuating margins excluded as comparable; Upholds foreign AE's selection as tested party

  • In Favour of Assessee
  • Citation Number : TS-531-ITAT-2018(PUN)-TP
  • Tax Payer : Emerson Climate Technologies (India) Private Limited

ITAT: Passing draft-order u/s 144C mandatory even in remand proceedings; Follows JCB HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-530-ITAT-2018(HYD)-TP
  • Tax Payer : Srini Pharmaceuticals Private Limited

ITAT: Grants stay extension as delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-529-ITAT-2018(Bang)-TP
  • Tax Payer : NXP Semiconductors India Pvt Ltd

ITAT:Lays down management cross-charges benchmarking guidelines; Regional-HO's cost allocation basis time-spent logical

  • In Favour of Assessee
  • Citation Number : TS-528-ITAT-2018(DEL)-TP
  • Tax Payer : A.T. Kearney Ltd

ITAT: Upholds TNMM for management, professional consultancy services, SAP charges, deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-527-ITAT-2018(DEL)-TP
  • Tax Payer : Knorr Bremse India Pvt Ltd

ITAT: Deletes TP-adjustment on intra-group services; Relies upon earlier year order

  • In Favour of Assessee
  • Citation Number : TS-526-ITAT-2018(DEL)-TP
  • Tax Payer : Knorr-Bremse India Pvt Ltd

ITAT:Directs allowance of working capital adjustment at actual; Follows Zyme Solution ruling

  • In Favour of Assessee
  • Citation Number : TS-525-ITAT-2018(Bang)-TP
  • Tax Payer : Obopay Mobile Technology India Pvt Ltd

ITAT:Remits ALP-determination of royalty following earlier order; Rejects claim about DRP bias

  • In Favour of Assessee
  • Citation Number : TS-524-ITAT-2018(Bang)-TP
  • Tax Payer : Praxair India Private Limited

ITAT: Denies risk adjustment absent quantification; Remits working capital adjustment computation

  • In Favour of Both, Partially
  • Citation Number : TS-523-ITAT-2018(DEL)-TP
  • Tax Payer : Degania Medical Devices Pvt Ltd