Updates ( 9046 results )
ITAT:Recalls Tribunal-order to adjudicate issues relating to operating margin computation
- In Favour of Assessee
- Citation Number : TS-820-ITAT-2017(Bang)-TP
- Tax Payer : Logix Microsystems Ltd
ITAT: Upholds RPM over TNMM for benchmarking distribution activity; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-819-ITAT-2017(PUN)-TP
- Tax Payer : Fresenius Kabi India Private Limited
ITAT:Rules on comparable selection for assessee engaged in trading, providing marketing-support services
- In Favour of Assessee
- Citation Number : TS-818-ITAT-2017(Mum)-TP
- Tax Payer : RHI India Private Limited
ITAT: Excludes functionally dissimilar comparables for investment-advisor; Remits interest adjustment on outstanding AE-receivables
- In Favour of Both, Partially
- Citation Number : TS-817-ITAT-2017(DEL)-TP
- Tax Payer : DE Shaw India Advisory Services Pvt Ltd
ITAT: 15% RPT-filter reasonable absent difficulty in searching for comparables; 25%-filter applicable exceptionally
- In Favour of Both, Partially
- Citation Number : TS-816-ITAT-2017(Bang)-TP
- Tax Payer : ABB Global Industries & Services Limited
ITAT: Rejects inclusion of 2 functionally dissimilar comparables for marketing support services provider
- In Favour of Both, Partially
- Citation Number : TS-815-ITAT-2017(Bang)-TP
- Tax Payer : NI Systems (India) Pvt Ltd
ITAT:Deletes TP-adjustment on corporate guarantee, share application money & mobilazation advance from AE
- In Favour of Both, Partially
- Citation Number : TS-814-ITAT-2017(HYD)-TP
- Tax Payer : Bartronics India Ltd
ITAT: Remits TP-adjustment in IT, ITeS segments considering DRP’s selective adjudication of assessee’s objections
- In Favour of Both, Partially
- Citation Number : TS-813-ITAT-2017(Bang)-TP
- Tax Payer : Arctern Consulting Pvt Ltd
ITAT:Remits TP-issue to consider only segmental results in engineering segment for benchmarking
- In Favour of Assessee
- Citation Number : TS-812-ITAT-2017(Mum)-TP
- Tax Payer : Valmet Automation India Private Limited
ITAT:Rejects assessee’s claim of vested right of stay adjournment till appeal hearing
- In Favour of Both, Partially
- Citation Number : TS-811-ITAT-2017(Bang)-TP
- Tax Payer : Puma Sports India Pvt Ltd
ITAT: Remits entire TP-issue considering DRP’s cryptic, non-speaking order
- In Favour of Both, Partially
- Citation Number : TS-810-ITAT-2017(Bang)-TP
- Tax Payer : Thomson Reuters International Services Pvt Ltd
ITAT: Deletes TP-addition following rule of consistency, rejects functionally different comparables
- In Favour of Assessee
- Citation Number : TS-809-ITAT-2017(Mum)-TP
- Tax Payer : Samsonite South Asia Pvt Ltd
ITAT: Sets aside cryptic DRP order; Restores comparable issue for fresh consideration
- In Favour of Assessee
- Citation Number : TS-807-ITAT-2017(Bang)-TP
- Tax Payer : TE Connectivity Global Shared Services India Pvt Ltd
ITAT: Reverses CIT(A) order; Applies 5% interest as ALP for inter-company receivable
- In Favour of Revenue
- Citation Number : TS-806-ITAT-2017(Bang)-TP
- Tax Payer : Izmo Limited
ITAT: Directs adoption of TNMM; Follows earlier ITAT order in assessee's own case
- In Favour of Assessee
- Citation Number : TS-803-ITAT-2017(Bang)-TP
- Tax Payer : GE BE P Ltd
ITAT:Dismisses Revenue's miscellaneous petition filed beyond 6 months of passing of ITAT order
- In Favour of Both, Partially
- Citation Number : TS-802-ITAT-2017(Bang)-TP
- Tax Payer : Brocade Communications Systems P Ltd
ITAT:Remits TP issues following earlier year order in assessee's own case
- In Favour of Both, Partially
- Citation Number : TS-801-ITAT-2017(Bang)-TP
- Tax Payer : Wipro GE Healthcare P Ltd
ITAT:Quashes cryptic DRP order, restores matter to DRP for fresh consideration
- In Favour of Assessee
- Citation Number : TS-800-ITAT-2017(Bang)-TP
- Tax Payer : Mann and Hummel Filter Pvt Ltd
ITAT: Excludes Infosys, Kals, Tata Elxsi for software developer; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-799-ITAT-2017(DEL)-TP
- Tax Payer : Mentor Graphics (India) Private Limited
ITAT: Excludes 5 comparables relying on ARM Embedded Technologies ruling, denies risk adjustment
- In Favour of Both, Partially
- Citation Number : TS-798-ITAT-2017(Bang)-TP
- Tax Payer : Sykes Enterprises (India) Pvt Ltd