Updates ( 9041 results )
ITAT: Remits functional comparability of 7 companies for software developer citing cryptic DRP-order
- In Favour of Assessee
- Citation Number : TS-1084-ITAT-2017(Bang)-TP
- Tax Payer : Telsima Communications Pvt Ltd
ITAT:Remits TP-adjustment on intra-group services to consider assessee's contention /documentary evidence
- In Favour of Assessee
- Citation Number : TS-1083-ITAT-2017(DEL)-TP
- Tax Payer : Bright Point India Pvt. Ltd
HC:Admits additional question of law regarding expenses allocation in marketing support-services segment
- In Favour of Both, Partially
- Citation Number : TS-28-HC-2018(DEL)-TP
- Tax Payer : Pernod Ricard India Pvt Ltd
HC:Admits appeal regarding inclusion of reimbursements while computing marketing services operating margin
- In Favour of Both, Partially
- Citation Number : TS-1082-HC-2017(DEL)-TP
- Tax Payer : Pernod Ricard India Pvt. Ltd
ITAT: Excludes 12 comparables for software-developer; Upholds LIBOR+1.38% as ALP for ECB-interest
- In Favour of Both, Partially
- Citation Number : TS-1081-ITAT-2017(Bang)-TP
- Tax Payer : VeriSign Services India Pvt Ltd
HC: Upholds ITAT’s exclusion of 5 comparables; Frames legal question for I-Gate Global Solutions
- In Favour of Both, Partially
- Citation Number : TS-1080-HC-2017(DEL)-TP
- Tax Payer : United Health Group Information Services (P) Ltd
ITAT:Remits assessee's grounds to consider benefit of 5 variation; Dismisses Revenue's appeal
- In Favour of Assessee
- Citation Number : TS-1079-ITAT-2017(DEL)-TP
- Tax Payer : JSL Ltd
ITAT:Dismisses assessee’s miscellaneous petition on 4 grounds, holds no mistake apparent from record
- In Favour of Revenue
- Citation Number : TS-1078-ITAT-2017(Bang)-TP
- Tax Payer : Dhanya Agro Industrial Pvt. Ltd
ITAT: Excludes 15 comparables for software developer, remits 2 comparables; Follows NXP-Semiconductors ruling
- In Favour of Assessee
- Citation Number : TS-1077-ITAT-2017(Bang)-TP
- Tax Payer : Yodlee lnfotech Pvt. Ltd
ITAT: Remits comparability of Bodhtree Consulting; Retains FCS-Solutions & Thinksoft as comparables
- In Favour of Assessee
- Citation Number : TS-1076-ITAT-2017(Bang)-TP
- Tax Payer : Sonus networks India Pvt Ltd
ITAT: Deletes TP-addition considering uniformity in non-charging interest to AE, non-AE; Follows precedent
- In Favour of Assessee
- Citation Number : TS-27-ITAT-2018(Mum)-TP
- Tax Payer : Dania Oro Jewellery Pvt. Ltd
ITAT:Grants conditional stay considering assessee’s Rs.502 lakhs cash-in-hand position
- In Favour of Assessee
- Citation Number : TS-1075-ITAT-2017(Bang)-TP
- Tax Payer : CAE India Pvt Limited
ITAT: Restores TP-issue considering TPO’s improper comparables selection & DRP’s non-application of mind
- In Favour of Both, Partially
- Citation Number : TS-1074-ITAT-2017(HYD)-TP
- Tax Payer : Electronic Arts Games (India) Private Limited
ITAT:Grants conditional stay on demand arising due to TP-adjustment on share sale transaction
- In Favour of Assessee
- Citation Number : TS-26-ITAT-2018(Bang)-TP
- Tax Payer : Wevin Pvt Ltd
ITAT: Allows Toyota’s appeal withdrawal considering TP-issues resolved under Indo-Japan MAP
- In Favour of Both, Partially
- Citation Number : TS-1073-ITAT-2017(Bang)-TP
- Tax Payer : Toyota Kirloskar Auto Parts Private Ltd
HC:Revenue to first exhaust rectification remedy against ITAT-order; Leaves AMP-issue, on merits, open
- In Favour of Assessee
- Citation Number : TS-25-HC-2018(DEL)-TP
- Tax Payer : Wrigley India Private Limited
ITAT: Restores DRP's arbitrary 1% risk adjustment for fresh adjudication considering cryptic order
- In Favour of Both, Partially
- Citation Number : TS-24-ITAT-2018(Bang)-TP
- Tax Payer : Momentive Performance Materials (India) Pvt Ltd
HC: Upholds ITAT-order confirming TNMM over TPO’s RPM as MAM for exporter assessee
- In Favour of Assessee
- Citation Number : TS-23-HC-2018(ALL)-TP
- Tax Payer : Rahman Exports Pvt Ltd
ITAT:Directs internal-TNMM application for engineering consultant if services to AEs, non-AEs similar
- In Favour of Both, Partially
- Citation Number : TS-1072-ITAT-2017(HYD)-TP
- Tax Payer : Satyam Venture Engg. Services (P) Ltd
ITAT: Rejects TPO’s entity level benchmarking for international transactions; Follows HC-order in own case
- In Favour of Assessee
- Citation Number : TS-21-ITAT-2018(Mum)-TP
- Tax Payer : Hindustan Unilever Limited