Updates ( 9054 results )
ITAT: Restores corporate guarantee and ITeS TP-issues to TPO/AO, follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-628-ITAT-2017(COCH)-TP
- Tax Payer : Apollo Tyres Ltd
ITAT: Allows assessee’s appeal against cryptic CIT(A)-order on comparables; Remands matter to CIT(A)
- In Favour of Assessee
- Citation Number : TS-627-ITAT-2017(Bang)-TP
- Tax Payer : 24/7 Customer.com P. Ltd
ITAT:Directs aggregation of outstanding AE-receivables with main service rendition transaction; Follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-624-ITAT-2017(Bang)-TP
- Tax Payer : Lotus Labs Pvt Ltd
ITAT: Affirms DRP’s order lifting working-capital cap considering rationale of time-value of money
- In Favour of Assessee
- Citation Number : TS-622-ITAT-2017(Bang)-TP
- Tax Payer : Synchrony International Services Pvt Ltd
SC:Admits Revenue’s SLP against HC-order upholding Infosys-BPO & Eclerx exclusion for KPO-assessee
- In Favour of Revenue
- Citation Number : TS-619-SC-2017-TP
- Tax Payer : Actis Global Services Pvt Ltd
ITAT:Confirms AMP-adjustment deletion but upholds TP-adjustment for marketing support services; Follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-618-ITAT-2017(DEL)-TP
- Tax Payer : Pernod Ricard India Pvt Ltd
ITAT: Admits additional ground seeking 4 comparables exclusion for functional dissimilarity; Remits issue
- In Favour of Assessee
- Citation Number : TS-617-ITAT-2017(Bang)-TP
- Tax Payer : Fortinet Innovation Centre India Pvt Ltd
ITAT: Dismisses appeal absent representation from assessee; Refuses to decide case on merits
- In Favour of Revenue
- Citation Number : TS-615-ITAT-2017(Bang)-TP
- Tax Payer : MModal Global Services Private Limited
ITAT: Directs 25% RPT-filter application to include more functionally similar comparables; Follows SunGard ruling
- In Favour of Assessee
- Citation Number : TS-614-ITAT-2017(Bang)-TP
- Tax Payer : ACI Worldwide Solutions P Ltd
HC: Dismisses Revenue’s appeal on AMP-issue, follows co-ordinate bench order which allowed assessee's appeal
- In Favour of Assessee
- Citation Number : TS-613-HC-2017(DEL)-TP
- Tax Payer : Valvoline Cummins Ltd
HC: Upholds ITAT’s comparables selection in software development / ITeS segments, follows earlier order
- In Favour of Assessee
- Citation Number : TS-612-HC-2017(DEL)-TP
- Tax Payer : Avaya India Pvt Ltd
SC:Admits Revenue’s SLP against HC-order upholding ITAT’s stay extension grant beyond 365-days
- In Favour of Revenue
- Citation Number : TS-611-SC-2017-TP
- Tax Payer : Carrier Air Conditioning and Refrigeration Ltd
HC:Dismisses Revenue’s appeal; Upholds interest income exclusion for computing TP-adjustment following precedent
- In Favour of Assessee
- Citation Number : TS-608-HC-2017(BOM)-TP
- Tax Payer : Credit Lyonnais
ITAT: Determines corporate-guarantee fee ALP at 0.5%, follows Videocon Industries ruling
- In Favour of Both, Partially
- Citation Number : TS-607-ITAT-2017(Mum)-TP
- Tax Payer : Mahindra Intertrade Ltd
HC:Modifies order; Frames 4 questions on penalty appeal replacing questions on quantum appeal
- In Favour of Both, Partially
- Citation Number : TS-605-HC-2017(BOM)-TP
- Tax Payer : Deloitte Consulting India Pvt Ltd
ITAT:Admits assessee's additional evidence considering change in management; Remands matter
- In Favour of Assessee
- Citation Number : TS-604-ITAT-2017(Bang)-TP
- Tax Payer : Conergy Energy Systems Private Limited
HC: Allows assessee’s writ; Sets aside AO’s final-assessment passed without draft order
- In Favour of Assessee
- Citation Number : TS-603-HC-2017(DEL)-TP
- Tax Payer : Control Risks India Pvt Ltd
SC:Admits SLP against Sogo-Shosha company's TP-adjustment deletion; Tags with Li & Fung
- In Favour of Revenue
- Citation Number : TS-602-SC-2017-TP
- Tax Payer : Mitsui and India Pvt Ltd
ITAT: Adopts 25% RPT-filter over 15%; 25% filter has backing of Sec. 40A(2)(b) & Sec. 92A(2)(a)
- In Favour of Both, Partially
- Citation Number : TS-601-ITAT-2017(Bang)-TP
- Tax Payer : Biesse Manufacturing Company Private Limited
ITAT:Quashes assessment framed in non-existent amalgamating company’s name; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-600-ITAT-2017(DEL)-TP
- Tax Payer : Maruti Suzuki India Ltd