Updates ( 9054 results )
ITAT: Appeal disposal delay not attributable to assessee; Extends stay beyond 365 days
- In Favour of Assessee
- Citation Number : TS-656-ITAT-2017(Bang)-TP
- Tax Payer : The Himalaya Drug Company
ITAT: Allows assessee's appeal against adjustment on AE-receivable applying Kusum Health Care ratio
- In Favour of Both, Partially
- Citation Number : TS-655-ITAT-2017(DEL)-TP
- Tax Payer : Teradata India Pvt Ltd
ITAT:Dismisses assessee’s stay petition as ‘not pressed’ considering upcoming appeal hearing
- In Favour of Assessee
- Citation Number : TS-653-ITAT-2017(Bang)-TP
- Tax Payer : Geodesic Yongnam Structurals Pvt Ltd
ITAT:Excludes Infosys, Tata Elxsi and Persistent Systems while benchmarking assessee’s software-development services
- In Favour of Both, Partially
- Citation Number : TS-652-ITAT-2017(Bang)-TP
- Tax Payer : NMS Communications Pvt Ltd
ITAT:Rejects enhancement of assessee's cost base considering FOB value of goods sourced
- In Favour of Both, Partially
- Citation Number : TS-650-ITAT-2017(DEL)-TP
- Tax Payer : Itochu India (P) Ltd
ITAT: Excludes FCS Software failing 50% IT-service income filter; Distinguishes Navisite ruling
- In Favour of Assessee
- Citation Number : TS-648-ITAT-2017(PUN)-TP
- Tax Payer : Exfo Electro Optical Engg India Pvt Ltd
ITAT: Remits ALP-determination for Nike’s cost sharing arrangement for cricket sponsorship; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-647-ITAT-2017(Bang)-TP
- Tax Payer : Nike India Pvt Ltd
ITAT: Retains 2 comparables satisfying 75% export-revenue filter; Excludes 2 functionally dissimilar comparables
- In Favour of Assessee
- Citation Number : TS-646-ITAT-2017(PUN)-TP
- Tax Payer : Synechron Technologies Pvt Ltd
ITAT: Remands ‘TCS e-serve'; Assessee to demonstrate applicability of earlier-year grounds for exclusion
- In Favour of Both, Partially
- Citation Number : TS-645-ITAT-2017(Bang)-TP
- Tax Payer : Indegene Pvt Ltd
ITAT:Draft order passed with demand/penalty notice invalid absent Sec. 144C procedure compliance
- In Favour of Assessee
- Citation Number : TS-642-ITAT-2017(PUN)-TP
- Tax Payer : Rehau Polymers Pvt Ltd
ITAT: Excludes 4 comparables for software developer following precedents; Remits working-capital adjustment issue
- In Favour of Assessee
- Citation Number : TS-640-ITAT-2017(Bang)-TP
- Tax Payer : Zynga Game Network India Pvt Ltd
ITAT: Not considering Jurisdictional HC-ruling on license-fee deductibility an apparent mistake, allows miscellaneous application
- In Favour of Assessee
- Citation Number : TS-639-ITAT-2017(Mum)-TP
- Tax Payer : Star India Pvt Ltd
ITAT: Upholds notional interest adjustment 10.25% on excess credit to AE
- In Favour of Both, Partially
- Citation Number : TS-637-ITAT-2017(Bang)-TP
- Tax Payer : Ingersoll Rand India Ltd
ITAT: Remits ALP determination of royalty for re-adjudication under TNMM, follows earlier order
- In Favour of Assessee
- Citation Number : TS-636-ITAT-2017(Bang)-TP
- Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd
ITAT: Upholds Infosys, Tata Elxsi exclusion for software developer assessee; Follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-635-ITAT-2017(Bang)-TP
- Tax Payer : Rambus Chip Technologies (India) Pvt Ltd
ITAT:Remits TP-adjustment on foreign bank's branch; CIT(A) not empower to remand matter
- In Favour of Both, Partially
- Citation Number : TS-634-ITAT-2017(DEL)-TP
- Tax Payer : The Bank of Tokyo Mitsubishi UFJ Ltd
ITAT: Partially allows assessee’s miscellaneous petition; Recalls Tribunal-order for adjudicating working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-633-ITAT-2017(Bang)-TP
- Tax Payer : Zyme Solutions P Ltd
ITAT: Remits DRP’s cryptic order on comparables selection for software-developer; Keeps RPT-issue open
- In Favour of Both, Partially
- Citation Number : TS-632-ITAT-2017(Bang)-TP
- Tax Payer : Novellus Systems (India) P Ltd
SC: Admits Revenue’s SLP against HC-order upholding ITAT’s order on comparables selection
- In Favour of Assessee
- Citation Number : TS-630-SC-2017-TP
- Tax Payer : PTC Software India Pvt Ltd
ITAT: Excludes comparable with huge fluctuations in bad debts write off, forward-contract balances
- In Favour of Both, Partially
- Citation Number : TS-629-ITAT-2017(Bang)-TP
- Tax Payer : Capital One Services India Pvt Ltd