Updates ( 9046 results )
ITAT: Rejects application of turnover filter for excluding 5 comparables, relies on ChrysCapital ruling
- In Favour of Both, Partially
- Citation Number : TS-797-ITAT-2017(Bang)-TP
- Tax Payer : Sharp Software Development India Pvt Ltd
ITAT: Broad functional similarity sufficient under TNMM, functions need not be identical
- In Favour of Both, Partially
- Citation Number : TS-796-ITAT-2017(Bang)-TP
- Tax Payer : CAE Simulation Technologies Pvt Ltd
ITAT: Remits TP-adjustment in ITeS-segment to apply 15.76% margin agreed under Indo-US MAP
- In Favour of Assessee
- Citation Number : TS-795-ITAT-2017(Mum)-TP
- Tax Payer : JP Morgan Services Pvt Ltd
ITAT:Allows assessee’s miscellaneous petition to replace wrong grounds inadvertently mentioned in original-order
- In Favour of Assessee
- Citation Number : TS-793-ITAT-2017(Bang)-TP
- Tax Payer : Magma Design Automation India Private Limited
ITAT: Grants stay considerign 76% demand discharge, prima-facie case on e-Clerx comparable exclusion
- In Favour of Assessee
- Citation Number : TS-792-ITAT-2017(HYD)-TP
- Tax Payer : Quislex Legal Services Private Limited
ITAT: Grants further stay noting appeals heard and order awaited
- In Favour of Assessee
- Citation Number : TS-791-ITAT-2017(Bang)-TP
- Tax Payer : The Himlaya Drug Company
SC: Admits appeal against ITAT’s stay extension grant beyond 365-days; Tags appeal with Carrier-Air
- In Favour of Revenue
- Citation Number : TS-790-SC-2017-TP
- Tax Payer : Teradata India Pvt Ltd
ITAT:Remands matter directing DRP to pass order in amalgamated company's name
- In Favour of Both, Partially
- Citation Number : TS-788-ITAT-2017(Bang)-TP
- Tax Payer : Corio India Infotech Services P Ltd
ITAT: Dismisses appeal on TP-grounds citing tax effect less than Rs. 10 lakhs
- In Favour of Assessee
- Citation Number : TS-787-ITAT-2017(Mum)-TP
- Tax Payer : Glenmark Generics Ltd
ITAT:Dismisses assessee's miscellaneous petition absent specific ground on inclusion/exclusion of comparables
- In Favour of Revenue
- Citation Number : TS-786-ITAT-2017(Bang)-TP
- Tax Payer : Symbol Technologies India P Ltd
ITAT: Dismisses appeals as withdrawn considering MAP resolution of TP-adjustment
- In Favour of Assessee
- Citation Number : TS-785-ITAT-2017(Bang)-TP
- Tax Payer : British Engines (India) P Ltd
ITAT: RPT not water tight compartment; Includes comparable although RPT just crossed threshold
- In Favour of Both, Partially
- Citation Number : TS-784-ITAT-2017(Bang)-TP
- Tax Payer : Mindteck (India) Ltd
ITAT: Restores examination of turnover, RPT filters after applying Chryscapital, ACI-Worldwide rulings ratio
- In Favour of Both, Partially
- Citation Number : TS-783-ITAT-2017(Bang)-TP
- Tax Payer : Robert Bosch Engineering and Business Solutions Ltd
ITAT:Deletes TP-adjustment for expense reimbursement; Keeps issue open for Franchise Fees reimbursement
- In Favour of Both, Partially
- Citation Number : TS-782-ITAT-2017(Mum)-TP
- Tax Payer : Royal Canin India Pvt Ltd
ITAT: Deletes TP-adjustment on delayed AE-receivables; Follows Bechtel, Kusum Healthcare HC-rulings
- In Favour of Assessee
- Citation Number : TS-781-ITAT-2017(DEL)-TP
- Tax Payer : Kadimi Tool Manufacturing Co Pvt Ltd
HC: Dismisses Revenue’s appeal against ITAT-order holding assessee's export-commission payment at ALP
- In Favour of Assessee
- Citation Number : TS-780-HC-2017(DEL)-TP
- Tax Payer : Paxar India Private Limited
ITAT: Excludes Wipro Technologies on grounds of RPT, turnover and brand value; Follows precedents
- In Favour of Assessee
- Citation Number : TS-778-ITAT-2017(DEL)-TP
- Tax Payer : Agnity India Technologies Pvt Ltd
ITAT: Upholds assessee’s 2% interest rate on AE-loan at ALP being more than LIBOR
- In Favour of Assessee
- Citation Number : TS-777-ITAT-2017(VIZ)-TP
- Tax Payer : CCL Products (India) Limited
HC: Dismisses Revenue’s appeal challenging ITAT-order on comparable selection for data processing company
- In Favour of Assessee
- Citation Number : TS-776-HC-2017(DEL)-TP
- Tax Payer : OKS Span Tech Pvt Ltd
ITAT: Remits TP-addition on intra-group services and redeemable preference shares; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-775-ITAT-2017(DEL)-TP
- Tax Payer : Cairn India Ltd