Updates ( 9054 results )

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ITAT:Grants conditional stay considering assessee’s willingness to further discharge demand

  • In Favour of Assessee
  • Citation Number : TS-264-ITAT-2017(Bang)-TP
  • Tax Payer : Alten Calsoft Labs India Pvt Ltd

ITAT:Grants stay of demand arising on comparable dispute considering partial payment

  • In Favour of Assessee
  • Citation Number : TS-263-ITAT-2017(Bang)-TP
  • Tax Payer : Marvel India Pvt Ltd

ITAT:Recalls ex-parte Tribunal order; Reasonable cause for non-appearance for hearing demonstrated

  • In Favour of Assessee
  • Citation Number : TS-262-ITAT-2017(Bang)-TP
  • Tax Payer : Maxim India Integrated Circuit Design Pvt Ltd

ITAT: Upholds TP-adjustment on interest-free advance to AEs; Commercial expediency principle inapplicable

  • In Favour of Revenue
  • Citation Number : TS-260-ITAT-2017(Mum)-TP
  • Tax Payer : Strides Shasun Limited

ITAT: Chides AO/TPO’s clear defiance & disregard to DRP’s binding directions; Deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-259-ITAT-2017(Bang)-TP
  • Tax Payer : Lenovo India Pvt Ltd

ITAT:Grants conditional stay; Prima-facie case established as AMP-adjustment ‘highly debatable issue’

  • In Favour of Assessee
  • Citation Number : TS-258-ITAT-2017(Bang)-TP
  • Tax Payer : Epson India Private Limited

ITAT: Allows assessee’s miscellaneous petition for exclusion of 2 missed out comparables

  • In Favour of Assessee
  • Citation Number : TS-257-ITAT-2017(Bang)-TP
  • Tax Payer : Microchip Technology India Pvt Ltd

ITAT:Excludes 4 functionally dissimilar comparables for ITES-provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-256-ITAT-2017(Bang)-TP
  • Tax Payer : Global e-Business Operations Pvt Ltd

ITAT:Dismisses assessee's claim for working capital adjustment absent proper quantification

  • In Favour of Revenue
  • Citation Number : TS-255-ITAT-2017(Bang)-TP
  • Tax Payer : Salesforce India Pvt Ltd

ITAT: Excludes 4 comparables for software developer; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-254-ITAT-2017(Bang)-TP
  • Tax Payer : Broadcom Communications Technologies Pvt Ltd

ITAT:Rejects recall of Tribunal-order on stay as fresh petition can be filed

  • In Favour of Revenue
  • Citation Number : TS-253-ITAT-2017(Bang)-TP
  • Tax Payer : Logix Microsystem Ltd

HC:Rejects interest income inclusion for computing TP-adjustment, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-252-HC-2017(BOM)-TP
  • Tax Payer : Calyon Bank

ITAT:No rationality in fixing artificial upper-cap on working capital adjustment, follows precedents

  • In Favour of Revenue
  • Citation Number : TS-250-ITAT-2017(Bang)-TP
  • Tax Payer : AMD India Pvt Ltd

ITAT: Excludes 11 functionally dissimilar comparables for software developer; Remits idle-capacity adjustment issue

  • In Favour of Both, Partially
  • Citation Number : TS-249-ITAT-2017(Bang)-TP
  • Tax Payer : Trianz Holdings Pvt Ltd

ITAT:Remits tested party selection issue; Admits additional evidence for reimbursements

  • In Favour of Both, Partially
  • Citation Number : TS-248-ITAT-2017(Bang)-TP
  • Tax Payer : MSource (I) Pvt Ltd

ITAT: Remits TP-adjustment for BPO-services considering factual errors; Excludes 6 comparables for ITES

  • In Favour of Both, Partially
  • Citation Number : TS-247-ITAT-2017(HYD)-TP
  • Tax Payer : Monster.com India Pvt Ltd

ITAT:Allows inclusion of forex fluctuation gain / loss in PLI-computation; Follows Techbooks ruling

  • In Favour of Both, Partially
  • Citation Number : TS-245-ITAT-2017(Ahd)-TP
  • Tax Payer : ITT Corporation India Pvt Ltd

ITAT: Adjudicates on comparables for software-developer; Directs treatment of donation as non-operating expense

  • In Favour of Both, Partially
  • Citation Number : TS-244-ITAT-2017(Bang)-TP
  • Tax Payer : Curam Software International Pvt Ltd

ITAT: Excludes 4 functionally dissimilar comparables for software developer, follows group company’s order

  • In Favour of Assessee
  • Citation Number : TS-243-ITAT-2017(Bang)-TP
  • Tax Payer : Broadcom India Pvt Ltd

ITAT: Assessee can't seek to apply 15% RPT-filter absent challenge to TPO's 25%-filter

  • In Favour of Both, Partially
  • Citation Number : TS-242-ITAT-2017(Bang)-TP
  • Tax Payer : Citrix R&D India Pvt Ltd