Updates ( 9054 results )
ITAT:Upholds CIT(A)'s order applying Sec.153(2) provisions to quash time-barred re-assessment proceedings
- In Favour of Assessee
- Citation Number : TS-466-ITAT-2017(PUN)-TP
- Tax Payer : Menshen Ropa Plastic Pvt. Ltd.
ITAT: DRP not empowered to issue directions for further enquiry, to determine ALP itself
- In Favour of Assessee
- Citation Number : TS-465-ITAT-2017(CHNY)-TP
- Tax Payer : Young Buhmwoo India Co Pvt Ltd
ITAT:Deletes TP-adjustment on AE-expenditure reimbursement; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-464-ITAT-2017(Mum)-TP
- Tax Payer : Ness Technologies (India) Pvt Ltd
ITAT:High working capital adjustment no reason to exclude companies if otherwise comparable
- In Favour of Both, Partially
- Citation Number : TS-463-ITAT-2017(Bang)-TP
- Tax Payer : Torry Harris Business Solutions Pvt Ltd
ITAT: Exclude expenses recovery from cost base absent service rendition and profit element
- In Favour of Assessee
- Citation Number : TS-462-ITAT-2017(Kol)-TP
- Tax Payer : Oracle (OFSS) BPO Service
ITAT: AO to adopt AE-country interest rates for outbound loan; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-458-ITAT-2017(Bang)-TP
- Tax Payer : Subex Limited
ITAT: Adopts CUP for medical transcriptions services; Rejects Revenue’s challenge to earlier ITAT-order
- In Favour of Both, Partially
- Citation Number : TS-457-ITAT-2017(HYD)-TP
- Tax Payer : iMedX Information Services Private Limited
ITAT: Applies 10 times turnover range to uniformly exclude even uncontested comparables
- In Favour of Both, Partially
- Citation Number : TS-456-ITAT-2017(Bang)-TP
- Tax Payer : Misys Software Solutions (India) Pvt Ltd
ITAT: Excludes 2 comparables after detailed comparability examination; Dissuades merely following precedents
- In Favour of Assessee
- Citation Number : TS-455-ITAT-2017(DEL)-TP
- Tax Payer : Teradata India Pvt Ltd
ITAT: Upholds Nil-ALP sans proof of rendition of management services by AE
- In Favour of Revenue
- Citation Number : TS-454-ITAT-2017(Bang)-TP
- Tax Payer : TaeguTec India Pvt Ltd
HC: Upholds ITAT’s exclusion of comparables in IT, ITeS segments
- In Favour of Assessee
- Citation Number : TS-452-HC-2017(DEL)-TP
- Tax Payer : Avaya India Pvt Ltd
ITAT: Deletes TP-addition on preference shares subscription / redemption; Accepts assessee's 1% as guarantee ALP
- In Favour of Assessee
- Citation Number : TS-450-ITAT-2017(Mum)-TP
- Tax Payer : Aegis Ltd
ITAT:Remits notional interest adjustment on outstanding AE-receivables, follows earlier year order
- In Favour of Both, Partially
- Citation Number : TS-449-ITAT-2017(Bang)-TP
- Tax Payer : Ingersoll Rand India Ltd
ITAT: Excludes 2 comparables for investment advisor; Accepts inclusion of functionally comparable IDC-India
- In Favour of Assessee
- Citation Number : TS-448-ITAT-2017(Mum)-TP
- Tax Payer : Siguler Guff India Advisers Pvt Ltd
ITAT: Determines guarantee commission ALP at 0.25%, follows Asian Paints & earlier year rulings
- In Favour of Assessee
- Citation Number : TS-446-ITAT-2017(HYD)-TP
- Tax Payer : Aster Pvt Ltd
ITAT: Excludes Accentia, Infosys BPO for ITES provider assessee; Confirms risk adjustment denial
- In Favour of Both, Partially
- Citation Number : TS-445-ITAT-2017(Bang)-TP
- Tax Payer : Global e-Business Operations Pvt Ltd
ITAT: Excludes 3 comparables applying 10 times turnover tolerance range, follows PMC-Sierra, McAfee rulings
- In Favour of Both, Partially
- Citation Number : TS-444-ITAT-2017(Bang)-TP
- Tax Payer : Robert Bosch Engineering & Business Solutions Ltd
ITAT: Adopts TNMM over CUP considering non-availability of comparable data; Excludes 5 comparables
- In Favour of Assessee
- Citation Number : TS-443-ITAT-2017(Bang)-TP
- Tax Payer : Dell International Services India Pvt Ltd
HC:Dismisses Revenue’s appeal in Gillette case, no substantial question arising from ITAT’s remand
- In Favour of Assessee
- Citation Number : TS-441-HC-2017(DEL)-TP
- Tax Payer : Gillette Diversified Operation Pvt Ltd
ITAT:Restores ALP-determination for second line support services provided by AE following earlier-order
- In Favour of Both, Partially
- Citation Number : TS-440-ITAT-2017(DEL)-TP
- Tax Payer : Ericsson India Private Ltd