Updates ( 9041 results )
ITAT:Grants stay on outstanding demand arising due to comparables selection dispute
- In Favour of Assessee
- Citation Number : TS-81-ITAT-2018(Bang)-TP
- Tax Payer : Marvell India Pvt Ltd
ITAT:Deletes penalty u/s 271(1)(b) absent assessee’s ‘contumacious’ conduct in complying with TPO’s notice
- In Favour of Assessee
- Citation Number : TS-80-ITAT-2018(DEL)-TP
- Tax Payer : MAHASHIAN DI HATTI (P) Ltd
ITAT: Deletes TP-adjustment on commission from sale of machines, spares; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-79-ITAT-2018(PUN)-TP
- Tax Payer : Bobst India Pvt Ltd
ITAT: Remits comparability of 5 companies in ITES-segment considering silent DRP-order
- In Favour of Both, Partially
- Citation Number : TS-78-ITAT-2018(DEL)-TP
- Tax Payer : Eigen Technical Services Pvt Ltd
HC: Staff unavailability due to demonetisation not ‘sufficient cause’ for appeal filing delay
- In Favour of Assessee
- Citation Number : TS-77-HC-2018(DEL)-TP
- Tax Payer : Vertex Customer Services India Pvt Ltd
HC:Upholds CIT(A)’s Rs.46.82cr penalty deletion considering part compliance of Sec. 92D(3)
- In Favour of Assessee
- Citation Number : TS-76-HC-2018(DEL)-TP
- Tax Payer : MMTC Ltd
ITAT:Accepts UK-AE hourly rate as internal CUP for US-AE, deletes adjustment
- In Favour of Assessee
- Citation Number : TS-75-ITAT-2018(Ahd)-TP
- Tax Payer : Effective Teleservices Pvt Ltd
HC:Modifies ITAT’s remand-order; Remits foreign bank’s branch TP-adjustment to CIT(A) instead of AO/TPO
- In Favour of Assessee
- Citation Number : TS-74-HC-2018(DEL)-TP
- Tax Payer : The Bank of Tokyo - Mitsubishi UFJ Ltd
ITAT:Grants Rs.209 lakhs demand stay; TP-adjustment on channel distribution fee paid to AE disputed
- In Favour of Assessee
- Citation Number : TS-73-ITAT-2018(Mum)-TP
- Tax Payer : MSM Discovery Private Ltd
ITAT: Grants Rs.225.92cr demand stay to Wirpo-GE; Notes TP-adjustment made on non-AE transactions
- In Favour of Assessee
- Citation Number : TS-1104-ITAT-2017(Bang)-TP
- Tax Payer : Wipro GE Healthcare Pvt Ltd
ITAT: Remits TP-adjustment towards notional interest on receivables for fresh consideration; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-72-ITAT-2018(DEL)-TP
- Tax Payer : D.E. Shaw India Advisory Services Private Ltd
HC: Confirms ITAT order deleting TP-adjustment on royalty; Follows earlier ruling
- In Favour of Assessee
- Citation Number : TS-1103-HC-2017(RAJ)-TP
- Tax Payer : SAKATA INX (INDIA) LIMITED
ITAT: Upholds TP-adjustment deletion on royalty payment following HC-decision in own case
- In Favour of Assessee
- Citation Number : TS-71-ITAT-2018(JPR)-TP
- Tax Payer : Sakata Inx (India) Ltd
ITAT:Deletes corporate guarantee adjustment made prior to Sec 92B amendment; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-70-ITAT-2018(HYD)-TP
- Tax Payer : Rain Industries Ltd
ITAT: APA-terms can be applied to year outside APA period; Follows Abicor-ruling
- In Favour of Both, Partially
- Citation Number : TS-69-ITAT-2018(PUN)-TP
- Tax Payer : Tieto IT Services India Private Limited [Successor of Tieto Software Technologies Limited]
ITAT: Includes Rajasthan-Udyog as comparable for manufacturer following Sandvik-ruling despite exclusion in earlier year
- In Favour of Assessee
- Citation Number : TS-1101-ITAT-2017(PUN)-TP
- Tax Payer : Seco Tools (India) Pvt Ltd
SC: Admits Revenue’s SLP in Honda Siel’s case on AMP-issue, tags appeal with Maruti-Suzuki
- In Favour of Revenue
- Citation Number : TS-68-SC-2018-TP
- Tax Payer : Honda Siel Power Product Ltd
ITAT: Remits Bodhtree Consulting comparability to evaluate different accounting policy impact on profitability
- In Favour of Both, Partially
- Citation Number : TS-1100-ITAT-2017(DEL)-TP
- Tax Payer : Freescale Semiconductor India Pvt Ltd
AAR:Upholds TP-applicability on Sale of Indian company’s shares to AE; Follows Castleton
- In Favour of Revenue
- Citation Number : TS-1099-AAR-2017-TP
- Tax Payer : AB Mauritius
ITAT: Excludes 3 comparables in software development segment; Retains Global-Procurement in marketing support segment
- In Favour of Both, Partially
- Citation Number : TS-1098-ITAT-2017(DEL)-TP
- Tax Payer : Freescale Semiconductor India Pvt Ltd