Updates ( 9041 results )

Filters

HC: Dismisses assessee's review petition challenging HC-order on appropriateness of TNMM

  • In Favour of Revenue
  • Citation Number : TS-47-HC-2018(DEL)-TP
  • Tax Payer : Cargill Foods India Pvt Ltd

HC: Upholds ITAT-order confirming TP-adjustment on discount to AE on merchanting transaction

  • In Favour of Revenue
  • Citation Number : TS-1093-HC-2017(DEL)-TP
  • Tax Payer : Cargill Foods India Pvt Ltd

HC:Dismisses Revenue's appeal and upholds ITAT's exclusion of 2 comparables

  • In Favour of Assessee
  • Citation Number : TS-1092-HC-2017(DEL)-TP
  • Tax Payer : ST Microelectronics Pvt Ltd (Earlier known as Genesis Microchip (India) Pvt Ltd)

SC:Dismisses Revenue’s SLP against HC-order confirming comparables exclusion

  • In Favour of Assessee
  • Citation Number : TS-46-SC-2018-TP
  • Tax Payer : ST Microelectronics Pvt Ltd (Before merger known as Genesis Microchip (India) Pvt Ltd)

ITAT: Excludes 3 comparables citing different business model, merger affecting comparability and RPT

  • In Favour of Assessee
  • Citation Number : TS-1091-ITAT-2017(DEL)-TP
  • Tax Payer : Transcend MT Services Pvt Ltd

HC: Dismisses Revenue's appeal against comparable inclusion absent functional dissimilarity, factor impacting profitability

  • In Favour of Assessee
  • Citation Number : TS-45-HC-2018(DEL)-TP
  • Tax Payer : Becton Dickinson India Pvt Ltd

ITAT: Remits comparable selection citing failure to consider functional analysis regarding employee cost

  • In Favour of Both, Partially
  • Citation Number : TS-1090-ITAT-2017(CHNY)-TP
  • Tax Payer : Flextronics Technologies (India) Pvt Ltd

ITAT:Issue that reached finality in earlier-year can’t be challenged in subsequent-year; Deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-1089-ITAT-2017(Ahd)-TP
  • Tax Payer : Suzlon Energy Limited

SC:Allows assessee's SLP against reassessment considering DRP-finding that PE does not exist

  • In Favour of Assessee
  • Citation Number : TS-42-SC-2018-TP
  • Tax Payer : LG Electronics Incorporation, South Korea

ITAT: Dismisses Revenue's appeal; Upholds DRP's grant of working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-41-ITAT-2018(DEL)-TP
  • Tax Payer : H&S Software Development & Knowledge Management Centre Pvt Ltd

ITAT: Rejects TPO's 'loan' classification for low price share-buyback; Deletes guarantee fee TP-addition

  • In Favour of Revenue
  • Citation Number : TS-39-ITAT-2018(Mum)-TP
  • Tax Payer : Wockhardt Ltd

ITAT: Deletes TP-adjustment absent AMP-expense sharing condition in AE-agreement; Follows Thomas Cook ruling

  • In Favour of Assessee
  • Citation Number : TS-38-ITAT-2018(Mum)-TP
  • Tax Payer : India Medtronic Private Limited

ITAT:Deletes TP-addition on management support and IT-services; Rejects 3 software-development comparables

  • In Favour of Assessee
  • Citation Number : TS-1088-ITAT-2017(Kol)-TP
  • Tax Payer : Philips India Ltd

ITAT: Rejects CUP considering geographical, volume differences with non-AE export; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-1087-ITAT-2017(PUN)-TP
  • Tax Payer : Intervet India Private Limited

SC: Admits Revenue’s SLP against HC-order upholding exclusion of comparables for ITeS provider

  • In Favour of Revenue
  • Citation Number : TS-35-SC-2018-TP
  • Tax Payer : Vertex Customer Services India Pvt Ltd

ITAT:Excludes comparables for marketing support services provider; Follows earlier year ruling

  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2018(Mum)-TP
  • Tax Payer : Abacus Distribution Systems (India) Pvt Ltd

ITAT: Directs exclusion of domestic-transaction for ALP-computation of international-transaction, remits issue

  • In Favour of Assessee
  • Citation Number : TS-33-ITAT-2018(DEL)-TP
  • Tax Payer : Messe Dusseldorf India Pvt Ltd

ITAT: AE-receivable outstanding upto 6 months reasonable considering Sec-10A requirement for forex remittance

  • In Favour of Assessee
  • Citation Number : TS-1086-ITAT-2017(HYD)-TP
  • Tax Payer : GSS Infotech Ltd

ITAT: Remits ALP-determination of AE-imports to examine authenticity of market quote; Follows Adani-Wilmar

  • In Favour of Both, Partially
  • Citation Number : TS-1085-ITAT-2017(DEL)-TP
  • Tax Payer : Alcatel India Ltd

ITAT: Excludes company having different FY-ending for ITES-provider; Follows PTC Software HC-ruling

  • In Favour of Revenue
  • Citation Number : TS-32-ITAT-2018(DEL)-TP
  • Tax Payer : Copal Research (I) Pvt Ltd