Updates ( 9041 results )

Filters

ITAT: Upholds CIT(A)'s corporate guarantee adjustment deletion, interest-rate ALP restriction; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-968-ITAT-2017(Rjt)-TP
  • Tax Payer : Jyoti CNC Automation Pvt Ltd

ITAT:Condones delay in filing objections before DRP absent malafide intention; Follows MST-Katiji ruling

  • In Favour of Assessee
  • Citation Number : TS-967-ITAT-2017(Bang)-TP
  • Tax Payer : Conergy Energy Sytems Pvt Ltd

ITAT:Revenue's ALP-determination of royalty at Nil, contrary to Cushman ratio; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-966-ITAT-2017(DEL)-TP
  • Tax Payer : Honda Motor India Pvt Ltd

ITAT: Excludes 2 functionally dissimilar comparables for software-developer; Treats forex-gain as operating nature

  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2017(DEL)-TP
  • Tax Payer : Tektronix (India) P Ltd

ITAT: Deletes protective AMP-adjustment; Sony HC-ruling discarding BLT binding despite Revenue’s SC appeal

  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2017(DEL)-TP
  • Tax Payer : Toshiba India Pvt. Ltd

ITAT: Remits royalty benchmarking to follow co-ordinate bench directions in assessee's own case

  • In Favour of Assessee
  • Citation Number : TS-960-ITAT-2017(DEL)-TP
  • Tax Payer : Munjal Showa Limited

ITAT: Excludes 4 functionally dissimilar comparables for online-course development service provider; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-959-ITAT-2017(DEL)-TP
  • Tax Payer : Element K India Pvt Ltd

ITAT:Remits intra-group services for examining ‘benefit test’ applying GE-Money ratio; Distinguishes EKL-Appliances

  • In Favour of Both, Partially
  • Citation Number : TS-958-ITAT-2017(DEL)-TP
  • Tax Payer : Tractebel Engineering Pvt Ltd

ITAT:Royalty expenditure allowance and ALP-determination operate in altogether different provisions; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-957-ITAT-2017(DEL)-TP
  • Tax Payer : Denso India Ltd

SC:Admits Revenue's SLP against Delhi HC for quashing 153A-proceedings absent incriminating material

  • In Favour of Assessee
  • Citation Number : TS-956-SC-2017-TP
  • Tax Payer : Baba Global Ltd

ITAT: Confirms corporate guarantee adjustment deletion; HC-appeal against Micro-Ink doesn’t dilute ITAT ratio

  • In Favour of Both, Partially
  • Citation Number : TS-955-ITAT-2017(Rjt)-TP
  • Tax Payer : Jyoti CNC Automation Pvt Ltd

ITAT: Excludes Motilal Oswal, remits comparability of Integrated Capital Services for investment advisor

  • In Favour of Both, Partially
  • Citation Number : TS-954-ITAT-2017(Mum)-TP
  • Tax Payer : WL Ross India Pvt Ltd

ITAT: Accepts separate benchmarking for bifurcated segments of sale transaction; Follows earlier-orders

  • In Favour of Assessee
  • Citation Number : TS-953-ITAT-2017(PUN)-TP
  • Tax Payer : Piaggio Vehicles Pvt Ltd

ITAT: Exchange loss on AE-borrowing non-operating expenditure; Rules on comparable selection

  • In Favour of Both, Partially
  • Citation Number : TS-952-ITAT-2017(DEL)-TP
  • Tax Payer : Teva API India Pvt Ltd (Formerly known as Teva API India Ltd)

ITAT:Remits 8 comparables for de-novo assessment for software consultancy & design service-provider

  • In Favour of Assessee
  • Citation Number : TS-951-ITAT-2017(Mum)-TP
  • Tax Payer : MWH India Pvt Ltd

ITAT: Dismisses assessee’s appeal as TP-issues resolved under MAP

  • In Favour of Assessee
  • Citation Number : TS-950-ITAT-2017(Bang)-TP
  • Tax Payer : Quintiles Research (India) Pvt Ltd

ITAT:Refuses to remand intra-group services TP-issue absent substantiation by assessee; Follows Volvo-ruling

  • In Favour of Assessee
  • Citation Number : TS-949-ITAT-2017(Bang)-TP
  • Tax Payer : Safran Engineering Services India Pvt Ltd

HC: Upholds forex-gains treatment as operating item; Rejects Revenue’s Safe- Harbour Rules reliance

  • In Favour of Assessee
  • Citation Number : TS-948-HC-2017(DEL)-TP
  • Tax Payer : B. C. Management Services Pvt Ltd

ITAT:Upholds operating-profit/sales as appropriate PLI for imports; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-947-ITAT-2017(DEL)-TP
  • Tax Payer : Dentsply India (P) Ltd

ITAT: Excludes 2 functionally-dissimilar companies following Rampgreen HC ruling; Gives directions on PLI-computation

  • In Favour of Both, Partially
  • Citation Number : TS-946-ITAT-2017(DEL)-TP
  • Tax Payer : Degania Medical Devices Pvt Ltd