Updates ( 9041 results )

Filters

ITAT: Grants partial stay against payment of Rs. 3 Cr noting excess refund adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-260-ITAT-2018(Bang)-TP
  • Tax Payer : CGI Information Systems & Management Consultants Pvt Ltd

HC:Dismisses Revenue’s appeal; Upholds Li & Fung HC-ruling application to Gap’s case

  • In Favour of Assessee
  • Citation Number : TS-259-HC-2018(DEL)-TP
  • Tax Payer : Gap International Sourcing India Pvt Ltd

ITAT: Grants stay for 3 years, directs partial payment in one year

  • In Favour of Assessee
  • Citation Number : TS-258-ITAT-2018(Bang)-TP
  • Tax Payer : CGI Information Systems and Management Consultants P Ltd

ITAT: Rules on comparables in IT, ITeS segments; Remits working capital, risk adjustment claims

  • In Favour of Both, Partially
  • Citation Number : TS-257-ITAT-2018(Bang)-TP
  • Tax Payer : Finastra Software Solutions (India) Pvt Ltd

ITAT: Actual nature of service relevant, mere same nomenclature in agreement insufficient for comparability

  • In Favour of Assessee
  • Citation Number : TS-256-ITAT-2018(DEL)-TP
  • Tax Payer : Alcatel-Lucent India Limited

ITAT: Excludes ICC International as comparable for assessee’s marketing support services

  • In Favour of Assessee
  • Citation Number : TS-255-ITAT-2018(Bang)-TP
  • Tax Payer : Nvidia Graphics Pvt Ltd

ITAT: Dismisses Revenue's miscellaneous petition on non-adjudication of ITeS related ground

  • In Favour of Assessee
  • Citation Number : TS-254-ITAT-2018(Bang)-TP
  • Tax Payer : Altair Engineering India

ITAT:Dismisses Revenue’s appeal & assessee’s cross objections in view of APA resolution

  • In Favour of Assessee
  • Citation Number : TS-251-ITAT-2018(HYD)-TP
  • Tax Payer : Wells Fargo India Solutions (P) Ltd

ITAT: Remits AMP-issue for importer & manufacturer of high-end crystal components following earlier-order

  • In Favour of Assessee
  • Citation Number : TS-250-ITAT-2018(DEL)-TP
  • Tax Payer : Swarovski India Pvt. Ltd

ITAT: Remits working capital adjustment issue for computation in line with subsequent AYs approach

  • In Favour of Assessee
  • Citation Number : TS-249-ITAT-2018(DEL)-TP
  • Tax Payer : Whirpool of India Ltd

ITAT: Rejects CIT(A)’s 0 RPT-filter for comparables selection for software developer; Remits 2 comparables

  • In Favour of Both, Partially
  • Citation Number : TS-247-ITAT-2018(Bang)-TP
  • Tax Payer : Netscout Systems Software India Pvt Ltd

ITAT: Includes Vimta Labs, holds losses in relevant FY due to normal business risk

  • In Favour of Both, Partially
  • Citation Number : TS-246-ITAT-2018(Mum)-TP
  • Tax Payer : Actavis Pharma Development Centre Private Limited

ITAT:Admits audited segmental accounts as additional evidence; Remits ALP-determination

  • In Favour of Assessee
  • Citation Number : TS-241-ITAT-2018(Mum)-TP
  • Tax Payer : SNC Lavalin Engineering India Pvt Ltd

ITAT: Excludes 2 comparables in software-segment; Remits Jindal Intellicom’s FY-filter satisfaction in ITES-segment

  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2018(PUN)-TP
  • Tax Payer : Principal Global Services Private Limited

ITAT: Applies LIBOR instead of PLR while benchmarking interest on outstanding AE-receivables

  • In Favour of Assessee
  • Citation Number : TS-238-ITAT-2018(CHNY)-TP
  • Tax Payer : Plintron Global Technology Solutions

ITAT: Excludes ‘Eclerx’ for assessee’s advanced analytical services following own ruling; Deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-236-ITAT-2018(Mum)-TP
  • Tax Payer : Fractal Analytics Pvt Ltd

ITAT: Dismisses Revenue’s appeal in Convergys India considering resolution under India-US MAP

  • In Favour of Both, Partially
  • Citation Number : TS-234-ITAT-2018(DEL)-TP
  • Tax Payer : Convergys India Services Pvt Ltd

ITAT: Admits additional ground on exclusion of companies selected in assessee's TP-study, remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-233-ITAT-2018(Kol)-TP
  • Tax Payer : Philips India Limited (formerly Philips Electronics India Ltd)

ITAT:Grants Rs. 3.24cr demand-stay; Rejects DRP’s brushing aside of remand-report

  • In Favour of Assessee
  • Citation Number : TS-232-ITAT-2018(Bang)-TP
  • Tax Payer : Sobha City

ITAT: Excludes 6 comparables for software-developer; Follows NXP Semiconductors ruling

  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2018(Mum)-TP
  • Tax Payer : Tech Mahindra Ltd