Updates ( 9041 results )

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ITAT: Fixes 0.5% as corporate guarantee ALP rate; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-20-ITAT-2018(Bang)-TP
  • Tax Payer : Laqshya Media Pvt Ltd

ITAT: Discards Revenue’s ‘unilateral’ adoption of entity-level benchmarking for software services; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1071-ITAT-2017(DEL)-TP
  • Tax Payer : CSR Technology (India) Pvt Ltd

ITAT: Deletes profit attributed to assessee in connection with IPR-sale to AE; Follows precedent

  • In Favour of Both, Partially
  • Citation Number : TS-19-ITAT-2018(HYD)-TP
  • Tax Payer : DQ Entertainment International Ltd

ITAT: Excludes functionally dissimilar ICRA-Online for investment advisor; Follows AGM-India ruling

  • In Favour of Assessee
  • Citation Number : TS-18-ITAT-2018(Mum)-TP
  • Tax Payer : Sparkles Dhandho Advisors Pvt Ltd (Formerly known as Battery Ventures India Management Company Pvt. Ltd.)

ITAT:Includes 2 comparables for investment advisor; Remits comparability of ICRA-Techno, CRISIL

  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2018(Mum)-TP
  • Tax Payer : Temasek Holdings Advisors India Private Limited

ITAT: Remits comparables selection for gaming software developer; Follows earlier orders

  • In Favour of Both, Partially
  • Citation Number : TS-16-ITAT-2018(HYD)-TP
  • Tax Payer : Gameloft Software Private Limited

ITAT: Upholds corporate guarantee as ‘international transaction’; Confirms TPO’s 1% guarantee fee ALP

  • In Favour of Revenue
  • Citation Number : TS-1070-ITAT-2017(CHNY)-TP
  • Tax Payer : TAKE Solutions Limited

ITAT:Upholds RPM over TNMM for benchmarking import transaction; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-15-ITAT-2018(DEL)-TP
  • Tax Payer : Michelin India Pvt. Ltd

ITAT: Upholds assessee's internal-CPM over TPO's external TNMM following rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-1069-ITAT-2017(Kol)-TP
  • Tax Payer : Madhu Jayanti International Ltd

ITAT:Deletes TP-addition on foreign currency AE-loan; Remits outstanding AE-receivables issue

  • In Favour of Assessee
  • Citation Number : TS-1068-ITAT-2017(DEL)-TP
  • Tax Payer : Cotton Natural (I) Pvt Ltd

ITAT: Grants Rs.277cr demand stay to PepsiCo subject to 20% deposit; AMP-adjustment in dispute

  • In Favour of Assessee
  • Citation Number : TS-1067-ITAT-2017(DEL)-TP
  • Tax Payer : PepsiCo India Holdings Pvt Ltd

HC:Upholds forex-fluctuation treatment as operating item, follows Cashedge; Admits legal question on comparables

  • In Favour of Both, Partially
  • Citation Number : TS-1066-HC-2017(DEL)-TP
  • Tax Payer : Rolls Royce India Pvt Ltd

HC: Directs Pepsico to pay Rs.15 Cr demand on disputed AMP-issue

  • In Favour of Revenue
  • Citation Number : TS-1064-HC-2017(DEL)-TP
  • Tax Payer : PepsiCo India Holdings Pvt Ltd

ITAT: Non-adjudication of ground, mistake apparent from record; Recalls Tribunal-order for adjudicating E-infochips exclusion

  • In Favour of Revenue
  • Citation Number : TS-1063-ITAT-2017(Bang)-TP
  • Tax Payer : Applied Material India P Ltd

ITAT: Holds outstanding AE-receivables as an international transaction following AMD-ruling; Remits credit-period determination

  • In Favour of Revenue
  • Citation Number : TS-1061-ITAT-2017(Bang)-TP
  • Tax Payer : Ingersoll Rand (India) Ltd

ITAT: Stays 50% of demand subject to refund adjustment/payment for remaining amount

  • In Favour of Assessee
  • Citation Number : TS-1060-ITAT-2017(Kol)-TP
  • Tax Payer : Atlas Healthcare Software (India) Ltd

ITAT:Directs lifting of bank- attachment considering favourable earlier year order & refund due

  • In Favour of Assessee
  • Citation Number : TS-1059-ITAT-2017(HYD)-TP
  • Tax Payer : Planet Online P Ltd

ITAT:Grants stay extension to Mercedes Benz as appeals already heard and orders awaited

  • In Favour of Assessee
  • Citation Number : TS-1058-ITAT-2017(Bang)-TP
  • Tax Payer : Mercedes Benz Research & Development India Pvt. Ltd

ITAT:Can’t add markup on services never received; Remits issue to consider additional evidences

  • In Favour of Assessee
  • Citation Number : TS-1057-ITAT-2017(Mum)-TP
  • Tax Payer : Affinity Global Advertising Pvt. Ltd (Formerly known as Hostway Solutions Pvt. Ltd)

ITAT: Grants Rs.225cr demand stay to Wipro-GE; Royalty, software services etc. TP-adjustment in dispute

  • In Favour of Assessee
  • Citation Number : TS-1056-ITAT-2017(Bang)-TP
  • Tax Payer : Wipro GE Healthcare Pvt Ltd