Updates ( 9054 results )
ITAT: Rejects Nil ALP-determination applying benefit test; Follows EKL Appliances, Knorr Bremse rulings
- In Favour of Assessee
- Citation Number : TS-439-ITAT-2017(DEL)-TP
- Tax Payer : Corning SAS
ITAT: Rejects Nil-ALP for fixed assets purchase; Deletes TP-adjustment on delayed AE-receivables
- In Favour of Both, Partially
- Citation Number : TS-438-ITAT-2017(DEL)-TP
- Tax Payer : BC Management Services Pvt Ltd
ITAT: Quashes assessment on non-existent amalgamating company; Follows Spice Entertainment HC-ruling
- In Favour of Assessee
- Citation Number : TS-436-ITAT-2017(DEL)-TP
- Tax Payer : Nokia Solutions & Network India Pvt Ltd
ITAT: Remits AMP-issue related to selling, distribution for fresh adjudication following earlier order
- In Favour of Both, Partially
- Citation Number : TS-435-ITAT-2017(DEL)-TP
- Tax Payer : MSD Pharmaceuticals Pvt Ltd
ITAT: Rejects distinction from earlier AYs absent actual AMP-intensity adjustment, remits AMP-issue
- In Favour of Both, Partially
- Citation Number : TS-432-ITAT-2017(DEL)-TP
- Tax Payer : Perfetti Van Melle India Pvt Ltd
ITAT: Guarantee commission justified 0.75%; Total borrowing cost (including guarantee) lesser than bank interest-rate
- In Favour of Assessee
- Citation Number : TS-431-ITAT-2017(Ahd)-TP
- Tax Payer : Bosch Rexroth India Ltd
ITAT: Forex gain/ loss of current year exports alone relevant for operating margin computation
- In Favour of Both, Partially
- Citation Number : TS-430-ITAT-2017(Bang)-TP
- Tax Payer : Goldman Sachs Service Pvt Ltd
ITAT: Sets aside CIT(A) order deleting adjustment considering violation of principle of natural justice
- In Favour of Both, Partially
- Citation Number : TS-429-ITAT-2017(Bang)-TP
- Tax Payer : Wipro GE Medical Systems Pvt Ltd
ITAT: Comparables cannot be excluded merely for higher working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-426-ITAT-2017(Bang)-TP
- Tax Payer : GE India Exports Pvt Ltd
HC: Confirms deletion of Sec. 271(1)(c) penalty absent deliberate concealment attempt by Gap International
- In Favour of Assessee
- Citation Number : TS-425-HC-2017(DEL)-TP
- Tax Payer : Gap International Sourcing India Ltd
ITAT:Deletes downward adjustment on raw-material purchases; Remits ALP-determination for commission payment
- In Favour of Both, Partially
- Citation Number : TS-424-ITAT-2017(CHNY)-TP
- Tax Payer : Intimate Fashions India Pvt Ltd
HC:AO/TPO to decide AMP-issue applying Sony HC ratio, not ITAT-ruling in LG Electronics
- In Favour of Both, Partially
- Citation Number : TS-423-HC-2017(DEL)-TP
- Tax Payer : Ray Ban Sun Optics India Ltd
HC: Dismisses Revenue’s appeal challenging Rs 75 Cr AMP adjustment deletion in Amadeus India’s case
- In Favour of Both, Partially
- Citation Number : TS-422-HC-2017(DEL)-TP
- Tax Payer : AMADEUS INDIA PVT LTD
HC: Dismisses Revenue’s appeal on AMP-issue for AY 2011-12, follows own order for AY 2008-09
- In Favour of Assessee
- Citation Number : TS-421-HC-2017(DEL)-TP
- Tax Payer : Honda Seil Power Products Ltd
HC: Dismisses Revenue’s appeal; Upholds ITAT-order on exclusion of comparables relying on precedents
- In Favour of Assessee
- Citation Number : TS-420-HC-2017(DEL)-TP
- Tax Payer : Mentor Graphics (India) P Ltd
HC: Dismisses Revenue’s appeal on TP-issues, refuses to condone 505 days re-filing delay
- In Favour of Assessee
- Citation Number : TS-419-HC-2017(DEL)-TP
- Tax Payer : Iqor India Services (P) Ltd
HC: Sets aside ITAT-order remanding AMP-issue to TPO; ITAT to decide issue itself
- In Favour of Assessee
- Citation Number : TS-418-HC-2017(DEL)-TP
- Tax Payer : Bacardi India Pvt Ltd
HC: Size & scale of TCS E-Serve’s operations incomparable to assessee's BPO services; Upholds exclusion
- In Favour of Assessee
- Citation Number : TS-417-HC-2017(DEL)-TP
- Tax Payer : Actis Global Service Pvt Ltd
HC:Admits assessee's appeal seeking restriction of TP-adjustment to international transactions with AEs
- In Favour of Assessee
- Citation Number : TS-416-HC-2017(DEL)-TP
- Tax Payer : Becton Dickinson India Pvt Ltd
HC: Upholds Vishal Information’s exclusion; Dismisses Revenue’s ground on KPO vs. BPO comparability
- In Favour of Assessee
- Citation Number : TS-411-HC-2017(DEL)-TP
- Tax Payer : EXL Services.com India Pvt. Ltd