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ITAT: Dismisses assessee’s miscellaneous application considering idle capacity adjustment issue adjudicated by Tribunal

  • In Favour of Revenue
  • Citation Number : TS-1037-ITAT-2017(Bang)-TP
  • Tax Payer : Trianz Holdings Pvt Ltd

ITAT: Directs TPO to decide TP-issues according to subsequent-year APA terms if transactions similar

  • In Favour of Assessee
  • Citation Number : TS-1036-ITAT-2017(PUN)-TP
  • Tax Payer : Abicor Binzel Production (India) Pvt Ltd

ITAT:Sets aside CIT(A)’s order absent proper adjudication on disputed comparables

  • In Favour of Assessee
  • Citation Number : TS-1035-ITAT-2017(Bang)-TP
  • Tax Payer : GE Intelligent Platforms Pvt. Ltd (formerly GE Fanuc Systems Pvt. Ltd)

ITAT: Holds assessment framed in non-existing merged company’s name as unsustainable

  • In Favour of Assessee
  • Citation Number : TS-1034-ITAT-2017(DEL)-TP
  • Tax Payer : JCB India Limited (formerly known as JCB Manufacturing Pvt Ltd)

ITAT: Remits aggregation issue, MAM selection for product development & management fees transactions

  • In Favour of Both, Partially
  • Citation Number : TS-1033-ITAT-2017(Bang)-TP
  • Tax Payer : Autoliv India Pvt Ltd

ITAT:Excludes not-for-profit organization as comparable for assessee's profit making marketing support segment

  • In Favour of Assessee
  • Citation Number : TS-1031-ITAT-2017(DEL)-TP
  • Tax Payer : Belkin India Private Limited

ITAT: CUP-method emphasizes ‘price’ comparison, rejects royalty/sales ratio for benchmarking royalty/FTS transactions

  • In Favour of Both, Partially
  • Citation Number : TS-1030-ITAT-2017(DEL)-TP
  • Tax Payer : TS Tech Sun India Pvt Ltd

ITAT: Grants stay of outstanding demand to Citrix considering 50% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-1029-ITAT-2017(Bang)-TP
  • Tax Payer : Citrix R & D India Pvt Ltd

ITAT: Deletes TP-adjustment on delayed AE-receivables; Follows Kusum Healthcare, Bechtel India rulings

  • In Favour of Assessee
  • Citation Number : TS-1028-ITAT-2017(DEL)-TP
  • Tax Payer : Global Logic India Ltd

ITAT: Excludes 2 comparables in assessee’s technical support services segment post HC-remand

  • In Favour of Assessee
  • Citation Number : TS-1027-ITAT-2017(DEL)-TP
  • Tax Payer : Alcatel-Lucent India Ltd

ITAT: Grants stay subject to Rs.15 lakhs payment; Fixes Capco's appeal hearing for January 10, 2018

  • In Favour of Assessee
  • Citation Number : TS-1026-ITAT-2017(Bang)-TP
  • Tax Payer : Capco Technologies Pvt Ltd

ITAT: Excludes Accentia Technologies, Infosys-BPO & TCS E-Serve for ITES-provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1025-ITAT-2017(DEL)-TP
  • Tax Payer : Omniglobe Information Technologies (India) Pvt Ltd

ITAT:Dismisses stay-petition as not pressed; Accepts assessee’s request for early appeal hearing

  • In Favour of Revenue
  • Citation Number : TS-1024-ITAT-2017(Bang)-TP
  • Tax Payer : Rittal India Pvt Ltd

ITAT: Prefers following assessee’s own precedent over other Tribunal-orders on RPT-filter; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-1023-ITAT-2017(Bang)-TP
  • Tax Payer : Open Silicon Research Pvt Ltd

ITAT: Deletes interest adjustment on AE-loan; DRP's adjustment confirmation citing assessee's information non-submission, improper

  • In Favour of Assessee
  • Citation Number : TS-1022-ITAT-2017(HYD)-TP
  • Tax Payer : Lanco Infratech Ltd

ITAT: Rejects Swiss Re ruling reliance on turnover filter; Remits comparability following Chryscapital ruling

  • In Favour of Both, Partially
  • Citation Number : TS-1021-ITAT-2017(Bang)-TP
  • Tax Payer : Outsource Partners International Pvt Ltd

ITAT:Upholds LIBOR based interest rate ALP for outstanding AE-receivables; Follows precedents

  • In Favour of Revenue
  • Citation Number : TS-1019-ITAT-2017(DEL)-TP
  • Tax Payer : Delhi Call Centers Pvt Ltd

ITAT: Grants further stay extension as delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-1018-ITAT-2017(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd

ITAT: Rejects reliance on earlier-order granting +/-5% benefit considering Sept-11 attack; Remits TP-issue

  • In Favour of Revenue
  • Citation Number : TS-1017-ITAT-2017(DEL)-TP
  • Tax Payer : Nokia India (P) Ltd

ITAT: Party allows assessee’s miscellaneous petition; Remits forex treatment issue back to AO/TPO

  • In Favour of Both, Partially
  • Citation Number : TS-1016-ITAT-2017(Bang)-TP
  • Tax Payer : ISG Novasoft Technologies Ltd