Updates ( 9041 results )

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ITAT: Remits issue of trademark acquisition from AE for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-152-ITAT-2018(CHNY)-TP
  • Tax Payer : Magic Woods Exports Private Limited

HC: Allows Mercedes-Benz to withdraw appeal challenging ITAT’s confirmation of TPO’s TNMM as MAM

  • In Favour of Assessee
  • Citation Number : TS-151-HC-2018(KAR)-TP
  • Tax Payer : Mercedes-Benz Research & Development India Pvt Ltd

ITAT: Deletes TP-adjustment on royalty; Follows earlier year ITAT-order in assessee's own case

  • In Favour of Assessee
  • Citation Number : TS-150-ITAT-2018(PUN)-TP
  • Tax Payer : Spicer India Private Limited (Formerly known as Spicer India Limited)

ITAT:Quashes assessment on amalgamating company; Follows SC ruling in Spice Enfotainment

  • In Favour of Assessee
  • Citation Number : TS-149-ITAT-2018(PUN)-TP
  • Tax Payer : Akzo Nobel Chemicals (India) Ltd (merged with Akzo Nobel India Limited)

ITAT: Quashes draft assessment order passed along with demand notice; Follows Rehau-Polymers ruling

  • In Favour of Assessee
  • Citation Number : TS-148-ITAT-2018(PUN)-TP
  • Tax Payer : Sandvik Asia Pvt Ltd

ITAT: Extends stay of demand as appeal disposal delay not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-142-ITAT-2018(Bang)-TP
  • Tax Payer : The Himalaya Drug Company

ITAT:Grants partial demand stay to Cook India with partial payment of Rs.25 lakhs

  • In Favour of Both, Partially
  • Citation Number : TS-141-ITAT-2018(CHNY)-TP
  • Tax Payer : Cook India Medical Devices Pvt Ltd

ITAT: Remits comparable selection, grant of economic adjustment, tested party selection to AO/TPO

  • In Favour of Assessee
  • Citation Number : TS-140-ITAT-2018(PUN)-TP
  • Tax Payer : NORD Drive systems Private Limited

ITAT:Dismisses appeal aginst revision u/s 263 as no TP-adjustment made pursuant to revision

  • In Favour of Revenue
  • Citation Number : TS-139-ITAT-2018(Kol)-TP
  • Tax Payer : Tantia TBL Joint Venture

HC: Dismisses Revenue’s appeal on tested-party selection issue absent discussion in CIT(A)/ITAT orders

  • In Favour of Assessee
  • Citation Number : TS-138-HC-2018(DEL)-TP
  • Tax Payer : E.I. Dupont India Pvt Ltd

HC: Dismisses Revenue’s appeal against ITAT-order rejecting application of bright line test

  • In Favour of Assessee
  • Citation Number : TS-137-HC-2018(DEL)-TP
  • Tax Payer : Sony India Pvt Ltd

ITAT: Excludes Eclerx and TCS e-serve for ITeS provider following precedents

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2018(DEL)-TP
  • Tax Payer : H&S Software Development & Knowledge Management Centre Pvt Ltd

HC: Dismisses Revenue's appeal on Infosys-BPO and R systems comparability; Admits appeal for 2 comparables

  • In Favour of Both, Partially
  • Citation Number : TS-135-HC-2018(DEL)-TP
  • Tax Payer : Baxter India Pvt Ltd

ITAT: Exercise of jurisdiction u/s. 263 for non-filing of Form 3CEB during assessment, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-134-ITAT-2018(Kol)-TP
  • Tax Payer : Pricewaterhouse Coopers LLP USA

ITAT:Deletes TP-adjustment on AE-receivable, follows Delhi HC ruling in Kusum Healthcare

  • In Favour of Both, Partially
  • Citation Number : TS-133-ITAT-2018(DEL)-TP
  • Tax Payer : Terradata India Pvt Ltd

ITAT:Remits issue considering assessee's submission that TPO/DRP failed to apply turnover filter

  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2018(CHNY)-TP
  • Tax Payer : PB Systems (India) Pvt Ltd

ITAT: Deletes TP-adjustment towards interest on receivable considering significantly higher margin than comparables

  • In Favour of Assessee
  • Citation Number : TS-131-ITAT-2018(DEL)-TP
  • Tax Payer : Motherson Sumi Infotech & Designs Limited

ITAT: Deletes adjustment on fixed asset purchase and outstanding AE- receivable; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2018(DEL)-TP
  • Tax Payer : BT India P Ltd

ITAT: CIT(A) order deleting TP-adjustment, cryptic; Directs CIT(A) to examine FAR-analysis of internal comparable

  • In Favour of Revenue
  • Citation Number : TS-129-ITAT-2018(Bang)-TP
  • Tax Payer : Lapp India P Ltd

ITAT: Allows Revenue's appeal, sets aside CIT(A)'s cryptic, non-speaking order

  • In Favour of Revenue
  • Citation Number : TS-128-ITAT-2018(Bang)-TP
  • Tax Payer : Lapp India P Ltd