Updates ( 9054 results )
ITAT:Dismisses assessee’s appeal as TP-issue on royalty payment resolved under Indo-Japan MAP
- In Favour of Assessee
- Citation Number : TS-325-ITAT-2017(Mum)-TP
- Tax Payer : Anchor Electricals Pvt Ltd
HC:Dismisses Revenue’s appeal; AMP reimbursement part of operating profit for computing PLI
- In Favour of Assessee
- Citation Number : TS-324-HC-2017(DEL)-TP
- Tax Payer : Samsung Electronics India Information & Telecommunications Ltd
ITAT: Admits additional evidence w.r.t. software development services transaction; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-321-ITAT-2017(DEL)-TP
- Tax Payer : RMSI Pvt Ltd
ITAT: Considers duty drawback, scrap sale as operating income; Excludes 3 public sector comparables
- In Favour of Assessee
- Citation Number : TS-320-ITAT-2017(PUN)-TP
- Tax Payer : Behr India Limited
ITAT:Remits TP-issue w.r.t. assessee’s derivative/fixed income transactions, follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-314-ITAT-2017(Mum)-TP
- Tax Payer : Societe Generale
ITAT: Turnover not relevant criteria in service sector, follows Willis Processing ruling
- In Favour of Both, Partially
- Citation Number : TS-313-ITAT-2017(Bang)-TP
- Tax Payer : Scancafe Digital Solutions Pvt Ltd
ITAT: Remits TP-issue for considering internal vs external comparables while benchmarking software development services
- In Favour of Both, Partially
- Citation Number : TS-312-ITAT-2017(Bang)-TP
- Tax Payer : KMG Infotech Ltd
ITAT:Deletes TP-adjustment on corporate guarantee fees, follows Micro Ink ruling
- In Favour of Assessee
- Citation Number : TS-311-ITAT-2017(Ahd)-TP
- Tax Payer : Suzlon Energy Limited
ITAT: Applies 10 times turnover filter to exclude 6 comparables for ITES-provider; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-307-ITAT-2017(Bang)-TP
- Tax Payer : Swiss Re Global Business Solutions India Private Limited
ITAT: Assessee to substantiate receipt of support services, remits issue to DRP
- In Favour of Assessee
- Citation Number : TS-306-ITAT-2017(CHNY)-TP
- Tax Payer : Cook India Medical Devices Private Limited
ITAT:Allows appeal to CIT(A); Assessee can choose between DRP/ CIT(A) route
- In Favour of Assessee
- Citation Number : TS-304-ITAT-2017(DEL)-TP
- Tax Payer : Samsung Heavy Industries India Pvt Ltd
ITAT: Remits costs & referral fees reimbursement transactions, follows own HC-ruling
- In Favour of Both, Partially
- Citation Number : TS-303-ITAT-2017(DEL)-TP
- Tax Payer : Cushman & Wakefield India Pvt Ltd
ITAT:Remits MAM selection for purchase transaction; Assessee to substantiate application of internal-CUP
- In Favour of Both, Partially
- Citation Number : TS-301-ITAT-2017(CHNY)-TP
- Tax Payer : Enfinity Solar Solutions Pvt Ltd
ITAT: Upholds RPM for full-risk distributor; Remits examination of product-wise benchmarking
- In Favour of Both, Partially
- Citation Number : TS-300-ITAT-2017(DEL)-TP
- Tax Payer : Horiba India Pvt Ltd
ITAT: Upholds RPM for assessee performing pure distribution functions without any value addition
- In Favour of Assessee
- Citation Number : TS-299-ITAT-2017(DEL)-TP
- Tax Payer : Kobelco Construction Equipment India Limited
ITAT: Excludes 5 functionally dissimilar comparables for software developer; Follows Infinera ruling
- In Favour of Assessee
- Citation Number : TS-298-ITAT-2017(Bang)-TP
- Tax Payer : Broadcom Communications Technologies Pvt Ltd
ITAT:Grants further stay extension to Manipal Global, delay not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-297-ITAT-2017(Bang)-TP
- Tax Payer : Manipal Global Education Services Pvt Ltd
ITAT:Extends stay beyond 365-days following SAP-ruling, delay not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-296-ITAT-2017(Bang)-TP
- Tax Payer : Novo Nordisk India Pvt Ltd
ITAT:Discourages 'culture' of cryptic CIT(A)/DRP orders, remits comparable selection issue to CIT(A)
- In Favour of Assessee
- Citation Number : TS-293-ITAT-2017(Bang)-TP
- Tax Payer : VeriFone India Technology Pvt Ltd
ITAT:Grants conditional stay; Considers assessee’s willingness to make additional Rs 2cr payment
- In Favour of Assessee
- Citation Number : TS-292-ITAT-2017(Bang)-TP
- Tax Payer : Outsource Partners International P Ltd