Updates ( 9041 results )
ITAT: Remits TP-issues to consider assessee’s additional evidence; Follows earlier years’ approach
- In Favour of Assessee
- Citation Number : TS-204-ITAT-2018(Bang)-TP
- Tax Payer : Wipro GE Healthcare Pvt Ltd
ITAT: Rejects Tribunal’s direction on 25-RPT application considering filter already applied by TPO
- In Favour of Assessee
- Citation Number : TS-203-ITAT-2018(Bang)-TP
- Tax Payer : ACI Worldwide Solutions P Ltd
ITAT: Allows FactSet to withdraw appeal against TP-adjustment considering resolution under APA
- In Favour of Assessee
- Citation Number : TS-202-ITAT-2018(HYD)-TP
- Tax Payer : FactSet Systems India Private Limited
ITAT: Rules on comparables selection for BPO-assessee; Allows capacity adjustment claim in start-up year
- In Favour of Both, Partially
- Citation Number : TS-201-ITAT-2018(PUN)-TP
- Tax Payer : Ventura India Pvt Ltd
ITAT: Deletes TP-adjustment on AE-receivables considering all payments realized within 180-day agreed period
- In Favour of Assessee
- Citation Number : TS-200-ITAT-2018(DEL)-TP
- Tax Payer : Globerian India Pvt Ltd
ITAT: Upholds TP-adjustment on AE-receivable, but adopts export packing-credit interest rate
- In Favour of Both, Partially
- Citation Number : TS-199-ITAT-2018(Mum)-TP
- Tax Payer : Mahindra and Mahindra Ltd
ITAT: Grants stay; Notes assessee ‘back to square one’ post-HC remanding AMP-issue
- In Favour of Assessee
- Citation Number : TS-198-ITAT-2018(DEL)-TP
- Tax Payer : MSD Pharmaceuticals (P) Ltd
ITAT: Remits TP-adjustment on AE-sales; Assessee and Revenue didn't follow proper benchmarking method
- In Favour of Both, Partially
- Citation Number : TS-197-ITAT-2018(Mum)-TP
- Tax Payer : Mahindra & Mahindra Ltd
ITAT: Cannot include even a functionally similar company if it doesn't meet TPO's filters
- In Favour of Both, Partially
- Citation Number : TS-195-ITAT-2018(PUN)-TP
- Tax Payer : Starent Networks India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging TP-adjustments on loan & advance for share application
- In Favour of Assessee
- Citation Number : TS-194-HC-2018(BOM)-TP
- Tax Payer : Videocon Industries Ltd
HC: Dismisses Revenue's appeal challenging concealment penalty deletion; Upholds ITAT's 'debatable issue' conclusion
- In Favour of Assessee
- Citation Number : TS-193-HC-2018(DEL)-TP
- Tax Payer : GLOBAL VANTEDGE PVT LTD
HC: Remits comparability of Keynote, Motilal Oswal to Tribunal following own ruling
- In Favour of Assessee
- Citation Number : TS-192-HC-2018(DEL)-TP
- Tax Payer : Chrys Capital Investment Advisors (India) Pvt Ltd
ITAT: Includes Infosys BPO as comparable, rejects functional dissimilarity, brand value impact plea
- In Favour of Both, Partially
- Citation Number : TS-191-ITAT-2018(DEL)-TP
- Tax Payer : Cadence Design Systems India Pvt Ltd
HC: Dismisses Revenue’s appeal; Upholds rejection of export, domestic margins comparison for different products
- In Favour of Assessee
- Citation Number : TS-189-HC-2018(BOM)-TP
- Tax Payer : Keihin Fie Pvt Ltd
ITAT:Can’t exclude companies with operating losses considering functional similarity and profits at GP-level
- In Favour of Assessee
- Citation Number : TS-188-ITAT-2018(Kol)-TP
- Tax Payer : P & H Joy Mining Equipment India Ltd
ITAT:Includes consumables in cost for margin-computation under RPM; TP-adjustment on imports, unsustainable
- In Favour of Assessee
- Citation Number : TS-186-ITAT-2018(PUN)-TP
- Tax Payer : Eaton Power Quality Pvt Ltd
ITAT:Directs consideration of forex-gains as operating income; Rejects Revenue’s Safe-Harbour Rules reliance
- In Favour of Assessee
- Citation Number : TS-185-ITAT-2018(PUN)-TP
- Tax Payer : Digital Group Infotech Pvt Ltd
HC: Admits Revenue’s appeal on aggregation of intra-group service for ALP-determination
- In Favour of Revenue
- Citation Number : TS-184-HC-2018(DEL)-TP
- Tax Payer : Corning SAS- India
ITAT: Excludes 6 comparables for software developer; Forex gains/losses operating in nature
- In Favour of Assessee
- Citation Number : TS-182-ITAT-2018(DEL)-TP
- Tax Payer : Siemens Product Lifecycle Management Software (India) Pvt Ltd
ITAT: Rules on comparables selection for investment advisor; Follows precedents
- In Favour of Assessee
- Citation Number : TS-181-ITAT-2018(Mum)-TP
- Tax Payer : General Atlantic Pvt Ltd