Updates ( 9041 results )

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ITAT: Rules on comparables for marketing support service provider; Remits cost-base computation issue

  • In Favour of Both, Partially
  • Citation Number : TS-339-ITAT-2018(DEL)-TP
  • Tax Payer : Genzyme India Pvt Ltd

ITAT: Excludes TCS e-Serve for ITeS-provider following Ameriprise, Bechtel rulings; Distinguishes Cadence Design

  • In Favour of Both, Partially
  • Citation Number : TS-338-ITAT-2018(DEL)-TP
  • Tax Payer : Stefanini India Pvt Ltd

ITAT:Remits inclusion/exclusion of comparables to TPO for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2018(CHNY)-TP
  • Tax Payer : MPS Limited

ITAT: Remits selection of foreign AE as tested-party, complete financial information, necessary

  • In Favour of Both, Partially
  • Citation Number : TS-334-ITAT-2018(DEL)-TP
  • Tax Payer : Moser Baer India Ltd

ITAT: Excludes 3, retains 2 comparables for ITeS-provider; Remits risk, working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-333-ITAT-2018(DEL)-TP
  • Tax Payer : Keystroke Pro India Pvt Ltd

ITAT:Deletes TP-adjustments on IPR-sale to AE, management consultancy fees; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2018(HYD)-TP
  • Tax Payer : DQ Entertainment (International) Ltd

ITAT: Upholds Rs.1-200cr turnover filter application; Excludes 3 comparables for software-developer

  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2018(PUN)-TP
  • Tax Payer : Billion Hands Technologies Pvt Ltd

ITAT: Excludes 4 comparables citing functional dissimilarity, extraordinary events impact; Follows Rampgreeen ruling

  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2018(DEL)-TP
  • Tax Payer : GE India Business Services Pvt Ltd

ITAT: Deletes TP-adjustment on intra-group services following earlier year ITAT-order

  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2018(Kol)-TP
  • Tax Payer : Chryso India Private Limited (formerly known as ‘The structural Waterproofing Company Private Limited’)

HC: Admits Nokia Siemens’ appeal regarding AO’s reference to TPO

  • In Favour of Assessee
  • Citation Number : TS-327-HC-2018(DEL)-TP
  • Tax Payer : Nokia Siemens Networks India Private Limited

SC: Dismisses Revenue’s SLP; HC upheld CUP non-applicability for benchmarking royalty transaction

  • In Favour of Assessee
  • Citation Number : TS-326-SC-2018-TP
  • Tax Payer : SAKATA INX (INDIA) LIMITED

ITAT:Accepts bona-fide nature of intra-group services; Remits benchmarking to follow Cushman ratio

  • In Favour of Both, Partially
  • Citation Number : TS-325-ITAT-2018(DEL)-TP
  • Tax Payer : Caparo Engineering India Pvt. Ltd

ITAT: Annual report terminologies not conclusive for proving facts, rejects comparables' R&D activity plea

  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2018(Mum)-TP
  • Tax Payer : Bristlecone India Limited

ITAT: Excludes Thirdware as comparable for software-developer; Allows working capital adjustment claim

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2018(DEL)-TP
  • Tax Payer : Wipro Limited C/o Wipro Energy IT Services India Private Limited

ITAT: Turnover differences “automatically ironed out” when average-PLI of comparables considered, follows Chryscapital-ruling

  • In Favour of Both, Partially
  • Citation Number : TS-321-ITAT-2018(DEL)-TP
  • Tax Payer : FIS Global Business India Pvt Ltd

ITAT: Onsite revenue an accepted filter for comparables selection; Upholds 3 comparables exclusion

  • In Favour of Both, Partially
  • Citation Number : TS-320-ITAT-2018(Bang)-TP
  • Tax Payer : CGI Information Systems & Management Consultation Pvt Ltd

ITAT:Deletes TP-adjustment for assessee trader absent agreement for sharing AMP-expenses, follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-318-ITAT-2018(Mum)-TP
  • Tax Payer : India Medtronic Private Limited

ITAT:Channel distribution fees not ‘royalty’ following binding Set-India HC-ruling; Remits benchmarking

  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2018(Mum)-TP
  • Tax Payer : MSM Discovery Private Limited

HC: Restricts TP-adjustments to AE-transactions following Keihin-ruling; Upholds inclusion of 2 comparables

  • In Favour of Assessee
  • Citation Number : TS-315-HC-2018(BOM)-TP
  • Tax Payer : Sandvik Asia Pvt Ltd

ITAT:Extends stay further as delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-314-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd