Updates ( 9041 results )
ITAT: Excludes Government undertakings as comparables citing preferential treatment in getting contracts
- In Favour of Assessee
- Citation Number : TS-127-ITAT-2018(DEL)-TP
- Tax Payer : AT & T Communication Services India Private Limited
ITAT: Deletes royalty adjustment disregarding TPO’s ‘real tangible benefit’ test; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-126-ITAT-2018(DEL)-TP
- Tax Payer : India Yamaha Motor Private Ltd
HC:Upholds ITAT’s exclusion of 6 comparables for ITeS-provider; Follows BC-Management ruling
- In Favour of Assessee
- Citation Number : TS-125-HC-2018(DEL)-TP
- Tax Payer : Evalueserve SEZ (Gurgaon) Pvt Ltd
HC: Admits Revenue’s appeal challenging E-Infochips exclusion for unavailability of segmental data
- In Favour of Assessee
- Citation Number : TS-124-HC-2018(DEL)-TP
- Tax Payer : Sapient Consulting Pvt. Ltd
ITAT: TP-provisions applicable to insurance business; Remits ALP-computation issue to TPO following earlier ruling
- In Favour of Revenue
- Citation Number : TS-122-ITAT-2018(DEL)-TP
- Tax Payer : Max New York Life Insurance Company Ltd
ITAT:Confirms assessee’s business support profile rejecting TPO’s sogo-shosha trader classification; Follows precedents
- In Favour of Assessee
- Citation Number : TS-120-ITAT-2018(DEL)-TP
- Tax Payer : Itochu India Private Ltd
ITAT: Recalls Tribunal-order passed on ‘mistaken basis’ for fresh decision on comparables selection
- In Favour of Both, Partially
- Citation Number : TS-119-ITAT-2018(Bang)-TP
- Tax Payer : Cenduit India Services Pvt Ltd
ITAT: Excludes 5 comparables for software-developer; Includes advance from AE in working-capital computation
- In Favour of Assessee
- Citation Number : TS-118-ITAT-2018(Bang)-TP
- Tax Payer : Cypress Semi - Conductor (I) Pvt Ltd
ITAT: Restores TP-issue to AO/TPO to follow earlier year order on comparable exclusion
- In Favour of Assessee
- Citation Number : TS-117-ITAT-2018(DEL)-TP
- Tax Payer : Samsung Heavy Industries Pvt Ltd
ITAT:Excludes 5 comparables due to functional dissimilarity, deletes TP-adjustment on marketing support services
- In Favour of Assessee
- Citation Number : TS-116-ITAT-2018(Mum)-TP
- Tax Payer : Abacus Distribution Systems (India) Pvt Ltd
ITAT:Refuses to invalidate assessment; AO to issue fresh notice transposing amalgamated company's name
- In Favour of Assessee
- Citation Number : TS-1106-ITAT-2017(HYD)-TP
- Tax Payer : Cyient Ltd (formerly Infotech Enterprises Ltd) Successor to Tele Atlas India Ltd
ITAT:Quashes assessment order framed on non-existent amalgamated company; Follows Maruti, Spice-Enfotainment rulings
- In Favour of Assessee
- Citation Number : TS-115-ITAT-2018(DEL)-TP
- Tax Payer : Genpact Infrastructure (Bhopal) Pvt Ltd (now merged with Genpact India)
ITAT:Extends stay for Vodafone Mobile as delay in appeal disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-114-ITAT-2018(Bang)-TP
- Tax Payer : Vodafone Mobile Services Ltd
ITAT:Confirms TP-adjustment deletion on royalty; Rejects TPO's 'no economic benefit' claim
- In Favour of Assessee
- Citation Number : TS-113-ITAT-2018(DEL)-TP
- Tax Payer : Bestexx MM India Pvt Ltd
HC: Admits Ecocat India’s appeal on MAM-selection and forex fluctuation treatment
- In Favour of Assessee
- Citation Number : TS-111-HC-2018(DEL)-TP
- Tax Payer : Ecocat India Pvt Ltd
ITAT:Grants stay on demand arising due to TP-adjustment involving comparables selection
- In Favour of Assessee
- Citation Number : TS-110-ITAT-2018(Bang)-TP
- Tax Payer : Adamas Builders Pvt Ltd
ITAT: Extends stay for Mercedes Benz as appeals heard and orders awaited
- In Favour of Assessee
- Citation Number : TS-108-ITAT-2018(Bang)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
ITAT:Applies margin agreed for IT/ITeS with US-AE for similar non-US AE transactions
- In Favour of Assessee
- Citation Number : TS-107-ITAT-2018(DEL)-TP
- Tax Payer : Fidelity Business Services India Pvt Ltd
HC:Admits assessee's appeal on most appropriate method for purchase/sale transaction ALP-determination
- In Favour of Assessee
- Citation Number : TS-106-HC-2018(BOM)-TP
- Tax Payer : Henkel Adhesives Technologies India Pvt Ltd
HC:Upholds ITAT’s comparables inclusion for medical devices manufacturer; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-105-HC-2018(DEL)-TP
- Tax Payer : Becton Dickinson India Pvt Ltd