Updates ( 9041 results )

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ITAT: Deletes TP-adjustments w.r.t. interest on receivables and corporate guarantee; Follows Micro-Ink ruling

  • In Favour of Assessee
  • Citation Number : TS-993-ITAT-2017(Rjt)-TP
  • Tax Payer : Dorf Metal Speciality Catalyst Pvt Ltd

ITAT: Quashes assessment framed on non-existent amalgamating company as void ab initio; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-992-ITAT-2017(DEL)-TP
  • Tax Payer : Transcend MT Services Pvt Ltd

ITAT: Allows Revenue’s MP; Directs application of onsite revenue filter to all comparables

  • In Favour of Revenue
  • Citation Number : TS-991-ITAT-2017(Bang)-TP
  • Tax Payer : Dell International Services India Pvt Ltd

ITAT: Refuses to grant second innings to make assessee’s case good; Upholds management-fee adjustment

  • In Favour of Revenue
  • Citation Number : TS-990-ITAT-2017(Bang)-TP
  • Tax Payer : Safran Engineering Services India Pvt Ltd

ITAT: Includes comparable with different FY-ending; Deletes TP-adjustment on delayed AE-receivables

  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2017(DEL)-TP
  • Tax Payer : Bain Capability Centre India Pvt Ltd

ITAT: Upholds internal-CUP over TNMM for benchmarking export transaction; Follows earlier-orders

  • In Favour of Both, Partially
  • Citation Number : TS-988-ITAT-2017(PUN)-TP
  • Tax Payer : Henkel Adhesives Technologies India Pvt Ltd

ITAT: Grants conditional stay; TP-adjustment on payment towards shared market-research tools in dispute

  • In Favour of Assessee
  • Citation Number : TS-987-ITAT-2017(Mum)-TP
  • Tax Payer : Ipsos Research Private Limited

ITAT: Grants conditional stay; Revenue’s extraordinary delay in granting earlier-year refund, not ‘good-governance’

  • In Favour of Assessee
  • Citation Number : TS-986-ITAT-2017(Mum)-TP
  • Tax Payer : UPS Jetair Express Private Limited

ITAT:Accepts RPM over TNMM for trading segment; Follows DRP-order for subsequent AY 2012-13

  • In Favour of Assessee
  • Citation Number : TS-982-ITAT-2017(Bang)-TP
  • Tax Payer : Avnet India Pvt Ltd

ITAT: Confirms corporate guarantee adjustment deletion, restriction on interest rate ALP for AE-loan

  • In Favour of Both, Partially
  • Citation Number : TS-981-ITAT-2017(Rjt)-TP
  • Tax Payer : Jyoti CNC Automation Pvt Ltd

ITAT: Includes 2 comparables absent challenge to 25% RPT-filter; Distinguishes earlier-order applying 15%-filter

  • In Favour of Both, Partially
  • Citation Number : TS-980-ITAT-2017(Bang)-TP
  • Tax Payer : Infinera India Pvt Ltd

ITAT: Refuses interference with ITAT-order on comparables selection absent failure to consider assessee’s pleadings

  • In Favour of Revenue
  • Citation Number : TS-978-ITAT-2017(Bang)-TP
  • Tax Payer : Curam Software International Pvt. Ltd.

ITAT: Remits assessee's functional profile evaluation; For different-year-end filter, distinguishes McKinsey HC ruling

  • In Favour of Both, Partially
  • Citation Number : TS-977-ITAT-2017(Bang)-TP
  • Tax Payer : e4e Business Solutions India Private Limited

ITAT: Excludes Accentia, Cosmic Global, Crossdomain & Infosys-BPO for ITES provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-976-ITAT-2017(DEL)-TP
  • Tax Payer : UT Starcom Inc

ITAT: Accepts Shroff Engineering as functionally comparable to assessee manufacturer; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-975-ITAT-2017(DEL)-TP
  • Tax Payer : Weir Minerals (India) Private Ltd

ITAT:Deletes TP-adjustment on AMP spend and brand royalty; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-974-ITAT-2017(DEL)-TP
  • Tax Payer : Maruti Suzuki India Ltd

ITAT:Dismisses condonation application absent sufficient cause for 117 days appeal filing delay

  • In Favour of Revenue
  • Citation Number : TS-972-ITAT-2017(Mum)-TP
  • Tax Payer : TCL India Holdings Pvt Ltd

ITAT:Upholds CIT(A)’s deletion of adjustment relating to SIA/RBI approved royalty; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-971-ITAT-2017(PUN)-TP
  • Tax Payer : Spicer India Private Ltd (Formerly known as Spicer India Limited)

ITAT: Rules on comparables selection in IT & ITES segments; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-970-ITAT-2017(PUN)-TP
  • Tax Payer : Principal Global Services Pvt Ltd

ITAT: Excludes 5 comparables for software developer; Follows AOL Online ruling

  • In Favour of Assessee
  • Citation Number : TS-969-ITAT-2017(Bang)-TP
  • Tax Payer : Sterling Commerce Solutions India Private Ltd