Updates ( 9046 results )
ITAT: Remits TP-adjustment on reimbursement of expatriate employees' salary, follows earlier order
- In Favour of Assessee
- Citation Number : TS-877-ITAT-2017(DEL)-TP
- Tax Payer : WM India Technical and Consulting Services Pvt Ltd
ITAT: Directs fresh comparable selection applying onsite revenue filter; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-876-ITAT-2017(Bang)-TP
- Tax Payer : Arowana Consulting Ltd
HC: Leaves question whether Rule 10B includes both direct, indirect production costs open for consideration
- In Favour of Both, Partially
- Citation Number : TS-874-HC-2017(DEL)-TP
- Tax Payer : Swarovski India Pvt Ltd
HC:Appropriateness of TP-method not question of law unless shown as contrary to Rules 10B/10C
- In Favour of Assessee
- Citation Number : TS-871-HC-2017(DEL)-TP
- Tax Payer : Makemy Trip India Pvt Ltd
ITAT: Remits TP-issue for fresh decision; Directs DRP to pass reasoned, speaking order
- In Favour of Assessee
- Citation Number : TS-870-ITAT-2017(Bang)-TP
- Tax Payer : Aptean Software India Pvt Ltd
ITAT:Stays demand on AMP-issue subject to non-alienation of immovable properties
- In Favour of Assessee
- Citation Number : TS-869-ITAT-2017(Bang)-TP
- Tax Payer : Alcon Laboratories (India) Private Limited
ITAT: Excludes Accentia, Cosmic Global, Eclerx while benchmarking ITeS segment; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-868-ITAT-2017(DEL)-TP
- Tax Payer : NCS Pearson India Private Limited
ITAT:Upholds CIT(A)’s determination of LIBOR+300bps as interest ALP for AE loan
- In Favour of Revenue
- Citation Number : TS-867-ITAT-2017(Mum)-TP
- Tax Payer : Roha Dyechem Pvt Ltd
ITAT: CIT(A)'s comparables exclusion unsustainable absent opportunity to TPO, cites Rule 46A violation
- In Favour of Revenue
- Citation Number : TS-866-ITAT-2017(Bang)-TP
- Tax Payer : Infinera India Pvt Ltd
ITAT: Deletes Sec 271G-penalty absent notice u/s 92D(3) specifying information requisition; Follows precedents
- In Favour of Assessee
- Citation Number : TS-865-ITAT-2017(Mum)-TP
- Tax Payer : Cadbury Schweppes Overseas Ltd
ITAT: Excludes TCS E-Serve for assessee’s ITES; Excludes 2 comparables for software development
- In Favour of Assessee
- Citation Number : TS-863-ITAT-2017(DEL)-TP
- Tax Payer : Stryker Global Technology Center Private Limited
HC:Comparables inclusion/exclusion per se not question of law; Upholds ITAT-order
- In Favour of Assessee
- Citation Number : TS-861-HC-2017(DEL)-TP
- Tax Payer : WSP Consultants India Pvt Ltd
SC:Dismisses Revenue's SLP against HC judgment upholding TNMM for technical service fee
- In Favour of Assessee
- Citation Number : TS-860-SC-2017-TP
- Tax Payer : Magneti Marelli Powertrain India Pvt Ltd
HC: Upholds ITAT’s exclusion of Mold-Tek Technologies for assessee's back-office research services
- In Favour of Assessee
- Citation Number : TS-859-HC-2017(DEL)-TP
- Tax Payer : Evalueserve.com Pvt Ltd
ITAT: No TP-adjustment warranted on AE-receivables after allowing working capital adjustment; Follows Kusum-ruling
- In Favour of Assessee
- Citation Number : TS-858-ITAT-2017(HYD)-TP
- Tax Payer : EPAM Systems India P Ltd
ITAT:Remits seconded employee’s salary reimbursement for verification whether transaction routed through books
- In Favour of Assessee
- Citation Number : TS-857-ITAT-2017(HYD)-TP
- Tax Payer : United States Pharmacopeia India Pvt Ltd
ITAT: Restores ALP-computation for onsite services from AE to consider excess TP-adjustment claim
- In Favour of Both, Partially
- Citation Number : TS-856-ITAT-2017(Bang)-TP
- Tax Payer : Altimetrik India Pvt Ltd
ITAT: Rules on comparables for software developer; +/-5% not standard deduction post 2012-amendment
- In Favour of Both, Partially
- Citation Number : TS-855-ITAT-2017(Bang)-TP
- Tax Payer : SAP Labs India Private Ltd
HC: Upholds ITAT’s TP-adjustment deletion on AE-exports after giving +/-5% benefit
- In Favour of Assessee
- Citation Number : TS-852-HC-2017(RAJ)-TP
- Tax Payer : Kgk Enterprises
HC: Upholds LIBOR as benchmark for AE-loan, deletes adhoc 2% addition to LIBOR
- In Favour of Assessee
- Citation Number : TS-851-HC-2017(RAJ)-TP
- Tax Payer : Vaibhav Gems Ltd (Now known as Vaibhav Global Ltd)