Updates ( 9054 results )

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ITAT:Grants conditional stay despite original stay vacation; Assessee compelled to seek adjournment

  • In Favour of Assessee
  • Citation Number : TS-381-ITAT-2017(Bang)-TP
  • Tax Payer : Transitions Optical Distribution Pvt Ltd

ITAT: Remits profit attribution issue for Indian PE rendering IT enabled back-office services

  • In Favour of Revenue
  • Citation Number : TS-380-ITAT-2017(DEL)-TP
  • Tax Payer : Consulting Engineers Corporation

ITAT:Reassessment proceedings based on TPO's-order invalid absent scrutiny assessment initiation, follows Maximize-ruling

  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2017(PUN)-TP
  • Tax Payer : Kimberly Clark Lever Private Limited

ITAT: Remits working capital, forex adjustment issues; Excludes Nitin Industries as comparable

  • In Favour of Both, Partially
  • Citation Number : TS-377-ITAT-2017(CHNY)-TP
  • Tax Payer : R Stahl Private Limited

ITAT:Remits separate benchmarking approach for marketing support transactions; Considers rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2017(DEL)-TP
  • Tax Payer : Nortel Networks India Pvt Ltd

ITAT: Grants conditional stay; Considers part-demand payment and earlier years’ pending refund adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-374-ITAT-2017(Bang)-TP
  • Tax Payer : E4E Business Solutions India Pvt Ltd

ITAT: Excludes Infosys & Wipro; Denies risk adjustment absent computation furnished by assessee

  • In Favour of Both, Partially
  • Citation Number : TS-373-ITAT-2017(Bang)-TP
  • Tax Payer : GE BE Pvt Ltd

ITAT: Upholds CIT(A)-order, cannot allocate direct costs between segments for computing ALP

  • In Favour of Assessee
  • Citation Number : TS-372-ITAT-2017(Bang)-TP
  • Tax Payer : 3D Networks PTE Ltd

ITAT: Rejects CIT(A)'s 0% RPT-filter; Questions modification of onsite revenue filter without hearing opportunity

  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2017(Bang)-TP
  • Tax Payer : PMC Sierra India Pvt Ltd

ITAT:Upholds DRP’s exclusion of Infosys Technologies Ltd, Follows NTT Data ruling

  • In Favour of Both, Partially
  • Citation Number : TS-370-ITAT-2017(Bang)-TP
  • Tax Payer : Symphony Marketing Solutions India

ITAT: Onus on assessee to establish capacity under-utilization below industry average; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-369-ITAT-2017(Bang)-TP
  • Tax Payer : GE Intelligent Platform Pvt Ltd

ITAT: Holds intra-group managerial services rendered by AE at ALP; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2017(Bang)-TP
  • Tax Payer : Essentra India Pvt Ltd

ITAT:Remits TP-issue; Directs DRP to consider correctness of TPO’s comparables margin

  • In Favour of Both, Partially
  • Citation Number : TS-367-ITAT-2017(CHNY)-TP
  • Tax Payer : Extreme Networks India Pvt Ltd

ITAT: Upholds TP-adjustment deletion on corporate guarantee; Follows Redington over Everest Kanto ruling

  • In Favour of Revenue
  • Citation Number : TS-366-ITAT-2017(CHNY)-TP
  • Tax Payer : Aban Offshore Ltd

ITAT:Confirms TP-adjustment on advertisement expenditure reimbursed to AE, follows earlier year order

  • In Favour of Both, Partially
  • Citation Number : TS-363-ITAT-2017(CHNY)-TP
  • Tax Payer : Titan Industries Ltd

ITAT: Allows custom duty adjustment in principle considering 99% imports in manufacturing segment

  • In Favour of Both, Partially
  • Citation Number : TS-360-ITAT-2017(CHNY)-TP
  • Tax Payer : Gates Unitta India company P Ltd

ITAT: Rejects RPM for benchmarking imports for resale in India, cites 50% domestic purchases

  • In Favour of Revenue
  • Citation Number : TS-359-ITAT-2017(CHNY)-TP
  • Tax Payer : Socomec Innovative Power Solutions Pvt Ltd

ITAT: Rejects Revenue’s entity-wise TP-adjustment citing segmental accounts unavailability; Follows Alstom, Keihin Panalfa rulings

  • In Favour of Both, Partially
  • Citation Number : TS-356-ITAT-2017(Mum)-TP
  • Tax Payer : New Holland Fiat (India) Pvt Ltd

ITAT:Adjudicates comparables selection for Disney Group company; Remands comparable with fluctuating margins

  • In Favour of Both, Partially
  • Citation Number : TS-355-ITAT-2017(Mum)-TP
  • Tax Payer : Walt Disney Company (India) Private Limited

ITAT: Remits Accentia, TPO to evaluate assessee's profile; Rejects comparables' exclusion uncontested earlier

  • In Favour of Both, Partially
  • Citation Number : TS-353-ITAT-2017(Bang)-TP
  • Tax Payer : Zyme Solutions Pvt Ltd