Updates ( 9054 results )

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ITAT: Dismisses Revenue’s appeal challenging TP-adjustment reduction pursuant to DRP-directions

  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2017(DEL)-TP
  • Tax Payer : Xchanging Technology Services India Pvt Ltd

HC: Quashes reassessment to levy tax on disputed service-tax element of AE-remuneration

  • In Favour of Assessee
  • Citation Number : TS-1099-HC-2016(DEL)-TP
  • Tax Payer : Microsoft Corporation (I) Pvt Ltd

ITAT:Remits TP-adjustments on reimbursement of expats’ salaries & consultancy charges paid to AEs

  • In Favour of Both, Partially
  • Citation Number : TS-289-ITAT-2017(DEL)-TP
  • Tax Payer : Mars International India Pvt Ltd

ITAT:Grants stay on Sec 271(1)(c) penalty recovery on TP-additions; Relies upon Verizon HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2017(DEL)-TP
  • Tax Payer : Halcrow Consulting India Pvt Ltd

ITAT: Directs examination of Distribution & AMP functions vis-à-vis comparables, follows Sony Ericsson HC-ruling

  • In Favour of Both, Partially
  • Citation Number : TS-287-ITAT-2017(DEL)-TP
  • Tax Payer : Casio India Company Pvt Ltd

HC:Dismisses Revenue's appeal against ITAT-order confirming TPO's comparable inclusion

  • In Favour of Assessee
  • Citation Number : TS-286-HC-2017(BOM)-TP
  • Tax Payer : Firmenich Aromatics India Pvt Ltd

ITAT: Modifies ITAT order upholding Nike India’s BCCI cost-sharing with AE as international transaction

  • In Favour of Both, Partially
  • Citation Number : TS-281-ITAT-2017(Bang)-TP
  • Tax Payer : Nike India Pvt Ltd

ITAT:Remits AMP issue for determining existence of ‘international transaction’, follows Louis Vuitton ruling

  • In Favour of Both, Partially
  • Citation Number : TS-280-ITAT-2017(DEL)-TP
  • Tax Payer : Grohe India Private Ltd

ITAT: Rules on comparables selection in software & ITeS segments; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2017(Bang)-TP
  • Tax Payer : Thomson Reuters India Services P Ltd

ITAT: Remits TP-adjustment on interest free advances; AO to examine profit shifting intent

  • In Favour of Both, Partially
  • Citation Number : TS-278-ITAT-2017(CHNY)-TP
  • Tax Payer : Sterlite Industries (India) Ltd

HC: Upholds ITAT-order restoring TP-adjustment on AE-receivable for media rights

  • In Favour of Assessee
  • Citation Number : TS-277-HC-2017(BOM)-TP
  • Tax Payer : Nimbus Communication Ltd

ITAT:Grants stay-extension; Appeal adjourned for cogent reasons, delay not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-276-ITAT-2017(Bang)-TP
  • Tax Payer : Outsourcepartners International Pvt Ltd

ITAT: Grants stay considering around 50% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-275-ITAT-2017(Bang)-TP
  • Tax Payer : LG Soft India Pvt Ltd

ITAT: Grants conditional stay; 50% demand will be discharged on additional Rs1cr-payment

  • In Favour of Assessee
  • Citation Number : TS-273-ITAT-2017(Bang)-TP
  • Tax Payer : Misys Software Solutions India Pvt Ltd

ITAT: Remits AMP-adjustment for assessee engaged in distribution & marketing services; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-272-ITAT-2017(DEL)-TP
  • Tax Payer : Nikon India Pvt Ltd

ITAT:Grants conditional stay; Directs Rs 2cr payment considering Cisco’s financial position not bad

  • In Favour of Assessee
  • Citation Number : TS-270-ITAT-2017(Bang)-TP
  • Tax Payer : Cisco Systems India Pvt Ltd

ITAT:Grants conditional stay considering 44 demand already discharged

  • In Favour of Both, Partially
  • Citation Number : TS-269-ITAT-2017(Bang)-TP
  • Tax Payer : Schneider Electric IT Business India Pvt Ltd

ITAT: Grants stay extension to Google; Delay in appeal hearing not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-268-ITAT-2017(Bang)-TP
  • Tax Payer : Google India Private Limited

ITAT: Dismisses Revenue’s appeal following ARM Embedded ruling; Cannot cap working-capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-267-ITAT-2017(Bang)-TP
  • Tax Payer : Genisys Information Systems India Pvt Ltd

ITAT:Grants further stay extension; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2017(Bang)-TP
  • Tax Payer : Business Process Outsourcing India Pvt Ltd