Updates ( 9046 results )
ITAT: Rules on comparable selection for research & technical and back office support services
- In Favour of Both, Partially
- Citation Number : TS-903-ITAT-2017(Mum)-TP
- Tax Payer : Exxon Mobile Company India Pvt Ltd
ITAT: Variation in net-profit of comparables itself doesn’t justify multiple year data use
- In Favour of Revenue
- Citation Number : TS-902-ITAT-2017(DEL)-TP
- Tax Payer : Va Tech Esher Wyas Flovel Ltd
ITAT: Rules on comparables selection for software developer; Remits working capital adjustment quantification
- In Favour of Assessee
- Citation Number : TS-900-ITAT-2017(Bang)-TP
- Tax Payer : NI Systems (India) Pvt Ltd
ITAT: CIT(A) adoption of MAM and comparable simply quoting judicial pronouncement, inappropriate
- In Favour of Both, Partially
- Citation Number : TS-899-ITAT-2017(Bang)-TP
- Tax Payer : Infineon Technologies India Pvt Ltd
ITAT: AMP expenses not an international transaction, deletes Rs. 81 Cr addition; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-898-ITAT-2017(DEL)-TP
- Tax Payer : AMADEUS INDIA PVT LTD
ITAT: Confirms CIT(A) order deleting TP-adjustment on provision of software development services
- In Favour of Assessee
- Citation Number : TS-895-ITAT-2017(DEL)-TP
- Tax Payer : Transwitch India Pvt Ltd
ITAT: Discards all comparables proposed by TPO and assesee, calls for fresh benchmarking
- In Favour of Both, Partially
- Citation Number : TS-894-ITAT-2017(DEL)-TP
- Tax Payer : Agilis Information Technologies Pvt Ltd
ITAT:Deletes protective AMP-adjustment, discards bright line test; Follows Sony & earlier orders
- In Favour of Assessee
- Citation Number : TS-893-ITAT-2017(DEL)-TP
- Tax Payer : Nikon India Pvt Ltd
ITAT:Rejects entity level benchmarking for manufacturing activity; Accepts proportionality principle following precedents
- In Favour of Both, Partially
- Citation Number : TS-892-ITAT-2017(PUN)-TP
- Tax Payer : Demag Cranes & Components (India) Pvt Ltd
ITAT: Rejects additional grounds requiring factual examination; Directs comparable exclusion if RPT exceeds 15%
- In Favour of Assessee
- Citation Number : TS-890-ITAT-2017(Bang)-TP
- Tax Payer : British Engines (India) Pvt. Ltd.
ITAT:Dismisses appeal as TP-issues resolved under MAP
- In Favour of Assessee
- Citation Number : TS-889-ITAT-2017(Bang)-TP
- Tax Payer : Affliated Computer Services of India Pvt. Ltd.
HC:Restores AMP-adjustment back to ITAT for de-novo adjudication following earlier order
- In Favour of Both, Partially
- Citation Number : TS-888-HC-2017(DEL)-TP
- Tax Payer : MSD Pharmaceuticals P Ltd
ITAT: Excludes 4 functionally dissimilar comparables for software developer; Follows precedents
- In Favour of Assessee
- Citation Number : TS-887-ITAT-2017(DEL)-TP
- Tax Payer : NEC Technologies India Ltd.
ITAT:Grants stay considering substantial demand discharged; Software services, reimbursements etc. in dispute
- In Favour of Assessee
- Citation Number : TS-886-ITAT-2017(Kol)-TP
- Tax Payer : Lexmark International (India)) Pvt. Ltd
HC:Mere disagreement about TP-methods does not ipso-facto constitute question of law
- In Favour of Assessee
- Citation Number : TS-885-HC-2017(DEL)-TP
- Tax Payer : McCain Foods India Pvt Ltd
ITAT:Considers advance from AE for calculation of working capital adjustment, follows precedent
- In Favour of Assessee
- Citation Number : TS-884-ITAT-2017(Bang)-TP
- Tax Payer : Intellectual Venture India Consulting Pvt. Ltd.
HC:Dismisses Revenue’s grievance on expenses allocation key holding it as factual exercise
- In Favour of Assessee
- Citation Number : TS-883-HC-2017(DEL)-TP
- Tax Payer : Network Programs India Ltd
ITAT:Remits interest adjustment on outstanding AE-receivables back to TPO for fresh consideration
- In Favour of Assessee
- Citation Number : TS-882-ITAT-2017(Mum)-TP
- Tax Payer : Siro Clinpharma Pvt.
ITAT:Upholds AMP-adjustment deletion for manufacturer cum distributor; Follows earlier orders
- In Favour of Revenue
- Citation Number : TS-881-ITAT-2017(Mum)-TP
- Tax Payer : Heinz India Pvt. Ltd.
ITAT:Remits TP-adjustment on reimbursement following ITAT ruling in group entity's case
- In Favour of Assessee
- Citation Number : TS-878-ITAT-2017(DEL)-TP
- Tax Payer : BG India Energy Solutions Private Limited