Updates ( 9051 results )
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
ITAT: Excludes Govt-company while benchmarking technical-support services; Rules on scope of DRP’s powers
- In Favour of Both, Partially
- Citation Number : TS-731-ITAT-2017(DEL)-TP
- Tax Payer : Granite Services International P Ltd
HC: Upholds ITAT’s exclusion of functionally dissimilar Celestial Labs after giving cogent reasons
- In Favour of Assessee
- Citation Number : TS-730-HC-2017(DEL)-TP
- Tax Payer : Tevapharm India Pvt Ltd
ITAT: Restores ALP-determination of intra-group services received by assessee; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-728-ITAT-2017(DEL)-TP
- Tax Payer : AT & T Global Network Services (India) Pvt Ltd
ITAT: Rejects TPO's allocation of direct costs on turnover basis; Follows 3D-Network ruling
- In Favour of Both, Partially
- Citation Number : TS-723-ITAT-2017(Bang)-TP
- Tax Payer : Allegis Services India Pvt Ltd
ITAT:Raps Revenue for filing frivolous miscellaneous petition leading to wastage of Tribunal’s time
- In Favour of Assessee
- Citation Number : TS-721-ITAT-2017(Bang)-TP
- Tax Payer : Swiss' Re Shared Services (India) Pvt Ltd
ITAT:Dismisses Revenue's appeal; Upholds TNMM over PSM for benchmarking support services
- In Favour of Both, Partially
- Citation Number : TS-720-ITAT-2017(DEL)-TP
- Tax Payer : Target Sourcing Services India Pvt Ltd
ITAT:Grants partial demand stay on TP-adjustment relating to selling expenses exclusion for AMP-adjustment
- In Favour of Assessee
- Citation Number : TS-719-ITAT-2017(Bang)-TP
- Tax Payer : Stanley Black & Decker India Private Limited
ITAT: Excludes 5 companies as comparable for BPO service provider following earlier year ruling
- In Favour of Assessee
- Citation Number : TS-718-ITAT-2017(HYD)-TP
- Tax Payer : Monster.com
ITAT: Allows pharma company's remand request, AO not CIT(A) to adjudicate issues afresh
- In Favour of Assessee
- Citation Number : TS-715-ITAT-2017(Ahd)-TP
- Tax Payer : Cadila Pharmaceuticals Ltd
ITAT: Allows Flowserve's appeal considering resolution of TP-issues under MAP
- In Favour of Assessee
- Citation Number : TS-714-ITAT-2017(Bang)-TP
- Tax Payer : Flowserve India Controls P Ltd
ITAT:Dismisses appeal for non-prosecution considering assessee’s disinterest in pursuing appeal
- In Favour of Revenue
- Citation Number : TS-713-ITAT-2017(Bang)-TP
- Tax Payer : Indeca Sporting Goods Pvt Ltd
ITAT:Allows Revenue's appeal; CIT(A) to adjudicate TP-issue without remand back to AO/TPO
- In Favour of Assessee
- Citation Number : TS-712-ITAT-2017(Bang)-TP
- Tax Payer : Wipro GE HealthCare Ltd
ITAT:Recalls ITAT-order for adjudicating working capital adjustment; Rejects plea for comparable inclusion
- In Favour of Both, Partially
- Citation Number : TS-710-ITAT-2017(Bang)-TP
- Tax Payer : Obopay Mobile Technology India P Ltd
ITAT: No mistake in Tribunal order applying Sec 92C(2) second proviso to AY 2007-08 assessment
- In Favour of Revenue
- Citation Number : TS-709-ITAT-2017(Bang)-TP
- Tax Payer : Insilica Semiconductors India Pvt Ltd
ITAT:Rectification application can’t stand in way of consequential order in set-aside proceedings
- In Favour of Assessee
- Citation Number : TS-708-ITAT-2017(Bang)-TP
- Tax Payer : AstraZeneca Pharma India Ltd
SC: Allows Revenue to withdraw SLP against Bom HC-orders on comparable issue
- In Favour of Revenue
- Citation Number : TS-707-SC-2017-TP
- Tax Payer : PTC Software India Pvt Ltd
ITAT:Remits capacity adjustment for assessee in first-year of operation; Follows precedent
- In Favour of Assessee
- Citation Number : TS-705-ITAT-2017(DEL)-TP
- Tax Payer : Hitachi High-Technologies (Singapore) Pte Ltd-India BO