Updates ( 9046 results )
ITAT: Confirms turnover based cost allocation absent assessee submitting details asked by TPO
- In Favour of Both, Partially
- Citation Number : TS-846-ITAT-2017(Bang)-TP
- Tax Payer : Systat Software Asia Pacific Ltd
ITAT: No apparent mistake in treating interest on AE-payment as non-operating income
- In Favour of Revenue
- Citation Number : TS-845-ITAT-2017(Bang)-TP
- Tax Payer : Syniverse Teledata Systems Pvt Ltd
ITAT: 0 RPT, impossible situation; Adopts 15% RPT-filter since sufficient comparables available
- In Favour of Both, Partially
- Citation Number : TS-844-ITAT-2017(Bang)-TP
- Tax Payer : Softtek India Pvt Ltd
ITAT: Restores interest adjustment for outbound AE-loan to follow Tata Autocomp HC-ruling ratio
- In Favour of Assessee
- Citation Number : TS-843-ITAT-2017(Bang)-TP
- Tax Payer : Subex Limited
ITAT: Excludes Infosys, Wipro Solutions as comparable for assessee's IT and ITeS business
- In Favour of Assessee
- Citation Number : TS-842-ITAT-2017(Mum)-TP
- Tax Payer : Tata Consultancy Services Ltd
ITAT:Excludes 3 comparables for engineering service-provider; Admits additional evidence for corporate-fees issue
- In Favour of Both, Partially
- Citation Number : TS-841-ITAT-2017(Mum)-TP
- Tax Payer : Rolls-Royce Marine India Private Limited
ITAT:Directs onsite-revenue filter application to all comparables; Remits Kals to obtain inventory-data
- In Favour of Both, Partially
- Citation Number : TS-839-ITAT-2017(Bang)-TP
- Tax Payer : Galax E Solutions India Pvt Ltd
ITAT:Remits comparables selection back to DRP for passing reasoned/speaking order
- In Favour of Both, Partially
- Citation Number : TS-838-ITAT-2017(Bang)-TP
- Tax Payer : Moody's Analytics Knowledge Services (India) Pvt Ltd
ITAT:Upholds RPM over TNMM for benchmarking purchase/sale transactions, follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-837-ITAT-2017(DEL)-TP
- Tax Payer : Tianjin Tianshi India Pvt Ltd
ITAT:Sets-aside DRP’s cryptic order; Restores TP-issues back to DRP for fresh consideration
- In Favour of Both, Partially
- Citation Number : TS-836-ITAT-2017(Bang)-TP
- Tax Payer : Thomson Reuters International Services Pvt Ltd
ITAT: Deletes TP-addition on software cost reimbursement to AE; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-835-ITAT-2017(DEL)-TP
- Tax Payer : Benetton India Private Ltd
ITAT: DRP’s order cryptic, stereotyped; Remits TP-issues back to DRP for fresh adjudication
- In Favour of Assessee
- Citation Number : TS-833-ITAT-2017(Bang)-TP
- Tax Payer : Moog India Technology Center P Ltd
ITAT: Upholds CIT(A)’s adoption of 25% RPT-filter; Holds lowering RPT makes TP-analysis redundant
- In Favour of Revenue
- Citation Number : TS-832-ITAT-2017(Bang)-TP
- Tax Payer : Siebel Systems Software (India) Pvt Ltd
ITAT: Excludes functionally dissimilar Bodhtree for software developer; Remits 2 comparables
- In Favour of Both, Partially
- Citation Number : TS-831-ITAT-2017(Bang)-TP
- Tax Payer : Ariba Technologies India Pvt Ltd
ITAT: Refuses to interfere with Tribunal-order remitting 1 comparable absent relevant details
- In Favour of Revenue
- Citation Number : TS-830-ITAT-2017(Bang)-TP
- Tax Payer : Global E-Business Operations Private Limited
ITAT:Holds EURIBOR+500bps as interest-ALP for ECB; Rejects Revenue’s attempt to distinguish Cotton-Naturals
- In Favour of Assessee
- Citation Number : TS-829-ITAT-2017(Bang)-TP
- Tax Payer : Tuppadahalli Energy India Pvt Ltd
ITAT:Remits ALP-determination of royalty to adopt TNMM; Follows earlier-orders
- In Favour of Assessee
- Citation Number : TS-828-ITAT-2017(Bang)-TP
- Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd
ITAT: Restores comparables selection back to CIT(A) to apply Chryscapital HC-ruling ratio
- In Favour of Both, Partially
- Citation Number : TS-826-ITAT-2017(Bang)-TP
- Tax Payer : Huawei Technologies India Pvt Ltd
ITAT:TPO to re-adjudicate nature of assessee's services, comparable selection & working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-825-ITAT-2017(Bang)-TP
- Tax Payer : Continental Automotive Component (I) Pvt Ltd
HC:Dismisses assessee’s appeal against ITAT-order remitting comparables selection
- In Favour of Revenue
- Citation Number : TS-821-HC-2017(DEL)-TP
- Tax Payer : Validor Capital India Pvt Ltd