Updates ( 9048 results )

Filters

ITAT: Excludes ‘e-Clerx’ for ITeS-provider citing significantly different business model; Follows Rampgreen ratio

  • In Favour of Assessee
  • Citation Number : TS-750-ITAT-2017(DEL)-TP
  • Tax Payer : Ariba India Pvt Ltd

ITAT: Deletes protective AMP adjustment absent statutory mandate; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-749-ITAT-2017(DEL)-TP
  • Tax Payer : Nikon India Pvt Ltd

ITAT: Remits verification whether assessee’s margin within 5% tolerance range absent Revenue’s objection

  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2017(DEL)-TP
  • Tax Payer : Everest Business Advisory India Private Limited

ITAT: Directs 25% RPT-filter application if comparables fall below 6, follows ACL-Worldwide ratio

  • In Favour of Both, Partially
  • Citation Number : TS-747-ITAT-2017(Bang)-TP
  • Tax Payer : Radisys India P Ltd

ITAT: Excludes 3 comparable for software development and 2 for ITeS, follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-746-ITAT-2017(PUN)-TP
  • Tax Payer : PTC Software (India) Private Limited

ITAT: No separate TP-adjustment on selling commission, network charges if part of operating cost

  • In Favour of Assessee
  • Citation Number : TS-745-ITAT-2017(Bang)-TP
  • Tax Payer : Mphasis Ltd

ITAT:Excludes ‘Eclerx’ absent segmental data for assessee providing analytical solutions to AE

  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2017(Mum)-TP
  • Tax Payer : Fractal Analytics Private Limited

ITAT: Excludes KPO companies as comparable for assessee's non-binding investment advisory services

  • In Favour of Both, Partially
  • Citation Number : TS-743-ITAT-2017(Mum)-TP
  • Tax Payer : Apax Partners India Advisers Private Limited

ITAT:Grants partial stay of demand arising from managerial charges TP-adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-742-ITAT-2017(PUN)-TP
  • Tax Payer : Emerson Climate Technologies (India) Pvt Ltd

ITAT:Includes Microgenetic as comparable for design engineer; Excludes pre-operative expenses for PLI-computation

  • In Favour of Both, Partially
  • Citation Number : TS-741-ITAT-2017(PUN)-TP
  • Tax Payer : Dar Al-Handasah Consultants (Shair And Partners) India Pvt Ltd

ITAT: Directs CIT(A) to apply proper RPT filter/upper turnover filter; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-740-ITAT-2017(Bang)-TP
  • Tax Payer : Tesco Hindustan Service Centre Pvt Ltd

ITAT: Dismisses cross appeals considering resolution of issues under MAP

  • In Favour of Both, Partially
  • Citation Number : TS-739-ITAT-2017(DEL)-TP
  • Tax Payer : GKN Driveline (India) Ltd

ITAT: Restores entire TP-issue w.r.t. application of filters for comparables selection to CIT(A)

  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2017(Bang)-TP
  • Tax Payer : Texas Instruments (India) Pvt Ltd

ITAT: Directs TPO to consider assessee's claim of non-charging interest to unrelated parties

  • In Favour of Both, Partially
  • Citation Number : TS-736-ITAT-2017(DEL)-TP
  • Tax Payer : AT & T Global Network Services (India) Pvt Ltd

ITAT:Sets aside ambiguous DRP order noting manifest contradictions; Remits for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2017(Bang)-TP
  • Tax Payer : Alten Calsoft Labs (India) Pvt Ltd

ITAT: Restores DRP’s cryptic order on TP-issues; Directs application of Chryscapital ratio for comparables

  • In Favour of Assessee
  • Citation Number : TS-734-ITAT-2017(Bang)-TP
  • Tax Payer : Symphony Marketing Solutions India P Ltd

HC: Sets aside AO’s assessment-order passed beyond time limit specified in Sec.153(2A)

  • In Favour of Assessee
  • Citation Number : TS-1149-HC-2017(DEL)-TP
  • Tax Payer : Nokia India Private Limited

HC: Upholds exclusion of Tata Elxsi & E-Infochips as comparables in software development segment

  • In Favour of Assessee
  • Citation Number : TS-733-HC-2017(DEL)-TP
  • Tax Payer : Steria India Ltd

ITAT: Permits assessee's withdrawal of grounds resolved under India-USA MAP absent Revenue's objection

  • In Favour of Assessee
  • Citation Number : TS-732-ITAT-2017(Bang)-TP
  • Tax Payer : Quintiles Research (India) P Ltd

ITAT: Rejects mere reliance on judicial precedents for comparables selection in software-development segment

  • In Favour of Both, Partially
  • Citation Number : TS-1104-ITAT-2016(DEL)-TP
  • Tax Payer : Steria India Ltd