Updates ( 9041 results )

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ITAT: Directs internal benchmarking for software developer if similar transactions with non-AEs demonstrated

  • In Favour of Both, Partially
  • Citation Number : TS-104-ITAT-2018(Bang)-TP
  • Tax Payer : Brillio Technologies Pvt Ltd

ITAT: Onsite filter, a relevant filter; Directs application to all comparables

  • In Favour of Both, Partially
  • Citation Number : TS-1105-ITAT-2017(Bang)-TP
  • Tax Payer : Broadcom Communication Technologies Pvt Ltd

ITAT: Remits Forex loss/R&D cess disallowance to consider impact of MAP resolution

  • In Favour of Both, Partially
  • Citation Number : TS-103-ITAT-2018(DEL)-TP
  • Tax Payer : Mcdonald’s India Pvt Ltd

ITAT: Restores concealment penalty levy to consider outcome of order on quantum TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2018(DEL)-TP
  • Tax Payer : New Delhi Television Ltd

ITAT:Extends stay for Manipal Global; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2018(Bang)-TP
  • Tax Payer : Manipal Global Education Services P Ltd

ITAT: Rules on comparables for ITeS-provider; Remits working capital adjustment to TPO

  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2018(DEL)-TP
  • Tax Payer : NCS Pearson India Private Ltd

ITAT:Grants conditional stay on demand arising due to TP-adjustment involving disputed comparables

  • In Favour of Both, Partially
  • Citation Number : TS-98-ITAT-2018(Bang)-TP
  • Tax Payer : Enchanting Travels Pvt Ltd

ITAT:Lease line reimbursements to US parent, not royalty; Cites TPO’s ‘international transaction’ acceptance

  • In Favour of Assessee
  • Citation Number : TS-97-ITAT-2018(PUN)-TP
  • Tax Payer : T-3 Energy Services

ITAT: Grants stay subject to Rs.40 lakhs payment covering 50% demand

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2018(Bang)-TP
  • Tax Payer : Fiberlink Software Pvt Ltd

ITAT: Excludes 2 comparables on functional dissimilarity for software developer; Includes Evoke Technologies

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2018(HYD)-TP
  • Tax Payer : Conexant Systems Private Limited

ITAT:Extends stay as appeal disposal delay non-attributable to assessee; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd

ITAT:Remits TP-issue relating merchanting activity, purchase of fertilizers for fresh adjudication

  • In Favour of Both, Partially
  • Citation Number : TS-92-ITAT-2018(DEL)-TP
  • Tax Payer : Cargill India P Ltd

ITAT: Grants stay to Citrix R&D considering 50% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2018(Bang)-TP
  • Tax Payer : Citrix R&D India Pvt. Ltd

ITAT: Grants stay extension to Infosys; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2018(Bang)-TP
  • Tax Payer : Infosys Ltd

ITAT:Decides appeal ex-parte absent representation by assessee; Confirms CIT(A)’s-order on TP-issues

  • In Favour of Revenue
  • Citation Number : TS-89-ITAT-2018(Bang)-TP
  • Tax Payer : Opto Circuits India Ltd

ITAT:DRP-directions, not appealable-order; Dismisses Revenue’s appeal as non-maintainable

  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2018(Bang)-TP
  • Tax Payer : Toyota Tsusho India Pvt. Ltd

ITAT: Confirms CIT(A) order deleting TP-adjustment on royalty, cites TPO's faulty segmental working

  • In Favour of Assessee
  • Citation Number : TS-85-ITAT-2018(Mum)-TP
  • Tax Payer : Diversity India P Ltd (Formerly known as Johnson Diversity India P Ltd)

ITAT: Includes ICRA, IDC as comparables for investment-advisor; Excludes Ladderup noting functional dissimilarity

  • In Favour of Both, Partially
  • Citation Number : TS-84-ITAT-2018(Mum)-TP
  • Tax Payer : SUN-Ares India Real Estate Private Ltd (formerly known as SUN AREA Real Estate Pvt. Ltd)

ITAT: Follows Cerner-Heathcare ruling on comparables selection for software-developer as assessee’s profile similar

  • In Favour of Both, Partially
  • Citation Number : TS-83-ITAT-2018(Bang)-TP
  • Tax Payer : CSR India Pvt Ltd

ITAT: Grants further stay extension; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2018(Bang)-TP
  • Tax Payer : The Himalaya Drug Company