Updates ( 9041 results )

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ITAT: Remits ALP-determination of commission payment following earlier ITAT order

  • In Favour of Assessee
  • Citation Number : TS-383-ITAT-2018(CHNY)-TP
  • Tax Payer : Intimate Fashions (India) Private

ITAT: Deletes TP-adjustment on corporate guarantee absent profit diversion intention; Follows various precedents

  • In Favour of Assessee
  • Citation Number : TS-382-ITAT-2018(DEL)-TP
  • Tax Payer : Spentex Industries Ltd

ITAT: Excludes 3 comparables for ITeS-provider, follows precedents; Remits comparables’ operating margin computation

  • In Favour of Assessee
  • Citation Number : TS-381-ITAT-2018(DEL)-TP
  • Tax Payer : GE India Business Services Pvt Ltd

ITAT:Grants conditional stay; Comparables selection and turnover filter application in dispute

  • In Favour of Assessee
  • Citation Number : TS-380-ITAT-2018(Bang)-TP
  • Tax Payer : Mobily Infotech India Pvt Ltd

ITAT: Includes TCS entities as comparables for ITeS-provider, rejects Tata Brand impact plea

  • In Favour of Both, Partially
  • Citation Number : TS-379-ITAT-2018(DEL)-TP
  • Tax Payer : Smart Cube India Pvt Ltd

ITAT:Remits TP-adjustment on intra-group service and outstanding AE-receivables

  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2018(DEL)-TP
  • Tax Payer : Aircom International (India) Pvt Ltd

ITAT:Cannot adopt CUP for marginal segment when TNMM applied for remaining transactions

  • In Favour of Both, Partially
  • Citation Number : TS-377-ITAT-2018(PUN)-TP
  • Tax Payer : Tetra Pak India Pvt Ltd

ITAT: Upholds working capital adjustment; Notes DRP considered decisions of co-ordinate ITAT-Benches

  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2018(DEL)-TP
  • Tax Payer : Kyocera Asia Pacific India Pvt Ltd

ITAT: Permits Microchip to withdraw appeal on TP-issues in light of APA-resolution

  • In Favour of Assessee
  • Citation Number : TS-375-ITAT-2018(Bang)-TP
  • Tax Payer : Microchip Technology (India) Pvt Ltd

ITAT: Rejects addition of comparable’s margin to assessee’s margin for ALP-determination; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-374-ITAT-2018(COCH)-TP
  • Tax Payer : Joy Alukkas (India) Ltd

ITAT: Upholds TPO's exclusion of 3 comparables, inclusion of 1; Remits 1 comparable

  • In Favour of Both, Partially
  • Citation Number : TS-373-ITAT-2018(Bang)-TP
  • Tax Payer : Advice America Software Development Center Pvt Ltd

ITAT: No penalty absent notice specifying charge against assessee - concealment /inaccurate income particulars

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2018(Kol)-TP
  • Tax Payer : Electrosteel Castings Ltd

ITAT:Excludes 2 comparables for marketing support services provider; Follows earlier-year ruling

  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2018(PUN)-TP
  • Tax Payer : Rieter India Private Limited

ITAT: Remitting TP-issue to AO/TPO despite 'cryptic DRP-order' finding, not mistake u/s 254(2)

  • In Favour of Both, Partially
  • Citation Number : TS-370-ITAT-2018(Bang)-TP
  • Tax Payer : Target Corporation India P Ltd

HC: Admits assessee’s appeal on TCS E-Serve, Infosys BPO comparability for ITeS-provider

  • In Favour of Assessee
  • Citation Number : TS-369-HC-2018(DEL)-TP
  • Tax Payer : Cadence Design Systems (India) Private Limited

ITAT: Extends stay as appeal disposal delay not attributable to assessee; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2018(Bang)-TP
  • Tax Payer : Finastra Software Solutions (India) Private Ltd

ITAT:Remits segmental analysis, forex gain treatment, comparable selection to AO/TPO

  • In Favour of Both, Partially
  • Citation Number : TS-367-ITAT-2018(DEL)-TP
  • Tax Payer : Rolls Royce India Pvt Ltd

ITAT:Excludes functionally dissimilar Infosys as comparable for software-support services provider; Follows Agnity

  • In Favour of Both, Partially
  • Citation Number : TS-366-ITAT-2018(DEL)-TP
  • Tax Payer : ZTE Telecom India Pvt Ltd

ITAT: Remitting one TP-issue to TPO & others to DRP, not mistake u/s254

  • In Favour of Revenue
  • Citation Number : TS-365-ITAT-2018(Bang)-TP
  • Tax Payer : Systat Software Asia Pacific

ITAT: Deletes TP-adjustment on shareholder deposit, AE-receivable and guarantee, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2018(Mum)-TP
  • Tax Payer : Bombay Dyeing & Mfg Co Ltd