Updates ( 9054 results )
ITAT: Excludes comparables applying 15% RPT-filter, 10 times turnover filter and functional dissimilarity
- In Favour of Assessee
- Citation Number : TS-518-ITAT-2017(Bang)-TP
- Tax Payer : Aspect Technology Centre India Pvt Ltd
ITAT:Directs restriction of TP-adjustment to international transaction; Remits comparability of Remi-Process
- In Favour of Assessee
- Citation Number : TS-517-ITAT-2017(Mum)-TP
- Tax Payer : IMA PG India Limited
ITAT: Grants further stay extension subject to non-adjournment condition; Follows precedents
- In Favour of Assessee
- Citation Number : TS-516-ITAT-2017(Bang)-TP
- Tax Payer : Huawei Technologies India Pvt Ltd
ITAT: Includes comparable providing similar services in different sector; Grants risk adjustment in-principle
- In Favour of Both, Partially
- Citation Number : TS-515-ITAT-2017(DEL)-TP
- Tax Payer : Haldor Topsoe India Pvt Ltd
ITAT: Rules on comparable selection for assessee's software development service/ITeS; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-514-ITAT-2017(Bang)-TP
- Tax Payer : Altair Engineering India Pvt Ltd
ITAT: Excludes 3 comparables relying on ITAT ruling in NTT Data Global case
- In Favour of Both, Partially
- Citation Number : TS-513-ITAT-2017(Bang)-TP
- Tax Payer : Winphoria Networks India Pvt Ltd
ITAT:Grants early hearing; Directs authorities not to take coercive measures
- In Favour of Assessee
- Citation Number : TS-511-ITAT-2017(Bang)-TP
- Tax Payer : Logix Microsystems Limited
ITAT: Excludes comparables with different FY-ending; Accepts netting-off expenses recovery for margin computation
- In Favour of Assessee
- Citation Number : TS-510-ITAT-2017(PUN)-TP
- Tax Payer : Bobst India Private Limited
ITAT: DRP to decide issue itself, without remand; Rejects use of foreign comparables
- In Favour of Assessee
- Citation Number : TS-509-ITAT-2017(CHNY)-TP
- Tax Payer : Ford India Pvt Ltd
ITAT: Deletes TP-adjustment as transaction accepted in AE's hand, follows earlier ITAT orders
- In Favour of Assessee
- Citation Number : TS-508-ITAT-2017(Bang)-TP
- Tax Payer : UE Development India Pvt Ltd
ITAT:Remits working capital adjustment computation for ICRA (comparable) after examining its financials
- In Favour of Assessee
- Citation Number : TS-507-ITAT-2017(DEL)-TP
- Tax Payer : Adidas Technical Services Pvt Ltd
ITAT: Grants stay subject to additional Rs 9 lakhs payment to achieve 50% demand discharge
- In Favour of Assessee
- Citation Number : TS-506-ITAT-2017(Bang)-TP
- Tax Payer : Indegene Pvt Ltd
ITAT: Upholds CIT(A)’s order deleting royalty adjustment following earlier year orders
- In Favour of Assessee
- Citation Number : TS-505-ITAT-2017(JPR)-TP
- Tax Payer : Sakata Inx (India) Ltd
ITAT:Upholds risk-adjustment denial in second appeal round; Remits operating margin, working-capital computation
- In Favour of Both, Partially
- Citation Number : TS-503-ITAT-2017(Bang)-TP
- Tax Payer : Mercedes-Benz Research and Development India Private Ltd
ITAT: Remits comparability of Coral-Hubs to consider Rampgreen HC-ruling not available before CIT(A)
- In Favour of Assessee
- Citation Number : TS-502-ITAT-2017(PUN)-TP
- Tax Payer : Credit Pointe Services Pvt Ltd
ITAT: Forex-gain relating to present year turnover alone relevant for operating margin computation
- In Favour of Both, Partially
- Citation Number : TS-501-ITAT-2017(Bang)-TP
- Tax Payer : ABB global Services Pvt Ltd
ITAT: ALP cannot be ‘Nil’ where CUP is MAM; Remits intra-group services ALP-determination
- In Favour of Both, Partially
- Citation Number : TS-500-ITAT-2017(DEL)-TP
- Tax Payer : Citicorp Maruti Finance Ltd
ITAT:Directs AO/TPO to examine combined transaction approach while determining ALP
- In Favour of Both, Partially
- Citation Number : TS-499-ITAT-2017(DEL)-TP
- Tax Payer : Federal Mogul Automotive Product (India) Pvt Ltd
ITAT: Applies LIBOR+200pts on outstanding AE-advances; Deletes corporate guarantee TP-adjustment, Sec 92B amendment prospective
- In Favour of Both, Partially
- Citation Number : TS-498-ITAT-2017(HYD)-TP
- Tax Payer : Vivimed Labs Ltd
ITAT: Excludes Thinksoft and FCS Software for benchmarking software-development services absent assessee’s objection
- In Favour of Both, Partially
- Citation Number : TS-497-ITAT-2017(Bang)-TP
- Tax Payer : Yodlee Infotech P Ltd