Updates ( 9041 results )
ITAT: Remits existence of international transaction for AMP-expenses; Follows precedents
- In Favour of Assessee
- Citation Number : TS-1015-ITAT-2017(Bang)-TP
- Tax Payer : Transitions Optical India Pvt Ltd
ITAT: Quashes assessment, revisionary order passed on non-existent merged entity; Follows Maruti-Suzuki ruling
- In Favour of Assessee
- Citation Number : TS-1014-ITAT-2017(Bang)-TP
- Tax Payer : Mindtree Ltd (Previously known as Aztecsoft Ltd)
ITAT: Company having different accounting period excludible despite functional comparability; Follows PTC HC-ruling
- In Favour of Assessee
- Citation Number : TS-1013-ITAT-2017(PUN)-TP
- Tax Payer : Applied Micro Circuits India Pvt Ltd
ITAT: Reverses CIT(A) order absent remand of assessee’s TP-documentation not filed before TPO
- In Favour of Revenue
- Citation Number : TS-1012-ITAT-2017(DEL)-TP
- Tax Payer : Mindspeed Technologies Ltd
ITAT:Remits TP-issues absent time / opportunity granted to assessee to comply with TPO’s-directions
- In Favour of Both, Partially
- Citation Number : TS-1011-ITAT-2017(CHNY)-TP
- Tax Payer : POSCO India Chennai Steel Processing Centre Pvt Ltd
ITAT: Dismisses Revenue’s miscellaneous petition filed with 2 months delay as time barred
- In Favour of Assessee
- Citation Number : TS-1010-ITAT-2017(Bang)-TP
- Tax Payer : Infineon Technologies India Ltd
ITAT: Holds outstanding AE-receivables as International Transaction, Sec 92B Explanation retroactive; Upholds TP-adjustment
- In Favour of Revenue
- Citation Number : TS-1009-ITAT-2017(Bang)-TP
- Tax Payer : Nuance Transcription Services India Pvt. Ltd.
ITAT: Holds Infosys as comparable considering Adobe's predominant role in software module development
- In Favour of Both, Partially
- Citation Number : TS-1008-ITAT-2017(DEL)-TP
- Tax Payer : Adobe Systems India Pvt Ltd
ITAT: Rules on comparables for ITeS provider; TPO to consider working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-1007-ITAT-2017(DEL)-TP
- Tax Payer : Exevo India Pvt Ltd
ITAT: Deletes TP-adjustment as assessee’s R&D activity, not international transaction; Follows own HC-order
- In Favour of Assessee
- Citation Number : TS-1006-ITAT-2017(DEL)-TP
- Tax Payer : Honda R & D (India) Pvt Ltd
ITAT: Excludes 6 comparables and remits 3 companies’ inclusion for software developer
- In Favour of Assessee
- Citation Number : TS-1005-ITAT-2017(DEL)-TP
- Tax Payer : Alcatel-Lucent India Ltd
ITAT: Rejects assessee's miscellaneous-petition against Infosys, Wipro remand; Accepts Saksoft's exclusion as erroneous
- In Favour of Both, Partially
- Citation Number : TS-1004-ITAT-2017(Bang)-TP
- Tax Payer : Radisys India P. Ltd
ITAT: Remits ALP-determination of imports citing cryptic CIT(A)-order; Leaves Sec 271(1)(c)-penalty issue open
- In Favour of Assessee
- Citation Number : TS-1003-ITAT-2017(DEL)-TP
- Tax Payer : Whirlpool of India Ltd
ITAT: Remits forex fluctuation and risk adjustment citing cryptic DRP-order
- In Favour of Assessee
- Citation Number : TS-1002-ITAT-2017(Bang)-TP
- Tax Payer : Marlabs Software Pvt Ltd
ITAT:Corporate guarantee not international transaction for AY 2009-10; Rejects ‘flat-rate’ for benchmarking AE-loan
- In Favour of Both, Partially
- Citation Number : TS-1000-ITAT-2017(PUN)-TP
- Tax Payer : Autoline Industries Ltd
ITAT: Accepts Revenue’s request to remit AMP-issue back to TPO absent assessee’s objection
- In Favour of Both, Partially
- Citation Number : TS-998-ITAT-2017(CHANDI)-TP
- Tax Payer : GlaxoSmithKline Consumer Healthcare Ltd
ITAT:Dismisses miscellaneous petition; Upholds Cosmic Global exclusion & Accentia inclusion for ITES-provider
- In Favour of Revenue
- Citation Number : TS-997-ITAT-2017(Bang)-TP
- Tax Payer : Control Component India Pvt Ltd
ITAT: Remits aggregation issue for royalty / FTS transactions; Follows HC-order in own case
- In Favour of Assessee
- Citation Number : TS-996-ITAT-2017(DEL)-TP
- Tax Payer : Gruner India Pvt Ltd
ITAT: Excludes 6 comparables for software -developer citing functional dissimilarity, segmental data unavailability etc.
- In Favour of Assessee
- Citation Number : TS-995-ITAT-2017(DEL)-TP
- Tax Payer : Agilis Information Technologies International Pvt Ltd
ITAT: Remits L&T, Persistent comparability for software developer; Directs working capital adjustment re-computation
- In Favour of Assessee
- Citation Number : TS-994-ITAT-2017(Bang)-TP
- Tax Payer : Microsoft Research Lab India Pvt Ltd