Updates ( 9054 results )
ITAT: Remits AMP-issue to factually examine assessee's contentions; Follows precedents
- In Favour of Assessee
- Citation Number : TS-239-ITAT-2017(DEL)-TP
- Tax Payer : RayBan Sun Optics India Ltd
ITAT: Motilal Oswal incomparable with assessee rendering pure investment advisory services
- In Favour of Both, Partially
- Citation Number : TS-238-ITAT-2017(Mum)-TP
- Tax Payer : Warburg Pincus India pvt ltd
ITAT:Remits outstanding AE-receivables issue for verifying mistake in TP-study regarding receipt currency
- In Favour of Both, Partially
- Citation Number : TS-237-ITAT-2017(DEL)-TP
- Tax Payer : Target Sourcing Services India Pvt Ltd
ITAT:Remits AMP-issue for assessee trader to follow directions in Sony Ericsson HC-ruling
- In Favour of Assessee
- Citation Number : TS-233-ITAT-2017(Mum)-TP
- Tax Payer : Christian Dior Trading India Pvt Ltd
HC:Dismisses Revenue’s appeal against ITAT-order remanding ALP-determination for Soga Shosha assessee
- In Favour of Both, Partially
- Citation Number : TS-230-HC-2017(DEL)-TP
- Tax Payer : Mitsubishi Corporation India P Ltd
HC: Revenue at liberty to argue submissions not foreclosed by ITAT; Dismisses appeal
- In Favour of Assessee
- Citation Number : TS-229-HC-2017(DEL)-TP
- Tax Payer : Copal Research India Pvt Ltd
ITAT: Upholds Rs.1-200 Cr turnover filter to exclude Helios and Matheson with higher turnover
- In Favour of Both, Partially
- Citation Number : TS-226-ITAT-2017(PUN)-TP
- Tax Payer : MSC Software Corporation India Pvt Ltd
ITAT: Remits CIT(A) order excluding 8 companies for software development service provider assessee
- In Favour of Both, Partially
- Citation Number : TS-225-ITAT-2017(HYD)-TP
- Tax Payer : Xilinx India Technology Services Pvt Ltd
ITAT:Includes loss making comparable, excludes 2 functionally dissimilar comparables; Follows earlier decision
- In Favour of Assessee
- Citation Number : TS-224-ITAT-2017(DEL)-TP
- Tax Payer : Philip Morris Services India SA
SC:Admits Revenue’s SLP in Li Fung's case against HC-order following earlier year
- In Favour of Revenue
- Citation Number : TS-223-SC-2017-TP
- Tax Payer : Li and Fung India Pvt Ltd
ITAT:Directs CIT(A) to decide appeal absent power to remit matter to AO/TPO
- In Favour of Revenue
- Citation Number : TS-221-ITAT-2017(Bang)-TP
- Tax Payer : E4E Business Solutions Pvt Ltd
ITAT: Excludes comparables w.r.t assessee’s ‘call centre services’ for AYs 2008-09 to 2011-12
- In Favour of Assessee
- Citation Number : TS-220-ITAT-2017(DEL)-TP
- Tax Payer : Corporate Executive Board India Pvt Ltd
ITAT:Remits TP-adjustment on AMP-expenses, directs TPO to examine existence of ‘international transaction’
- In Favour of Revenue
- Citation Number : TS-219-ITAT-2017(DEL)-TP
- Tax Payer : Reebok India Company
ITAT: Excludes 5 functionally different companies as comparable for BPO service provider
- In Favour of Assessee
- Citation Number : TS-218-ITAT-2017(Mum)-TP
- Tax Payer : Willis Processing Services India Pvt Ltd
ITAT: Denies risk-adjustment, cites single customer risk & assessee's failure to provide working
- In Favour of Both, Partially
- Citation Number : TS-217-ITAT-2017(Bang)-TP
- Tax Payer : Syniverse Teledata Systems Pvt Ltd
ITAT: Upholds 15% RPT filter, remits comparable selection to TPO for fresh consideration
- In Favour of Both, Partially
- Citation Number : TS-216-ITAT-2017(Bang)-TP
- Tax Payer : Net Devices India Pvt Ltd
ITAT:Directs Revenue not to pressurize payment till service of ITAT-order for AY 2009-10
- In Favour of Both, Partially
- Citation Number : TS-215-ITAT-2017(Bang)-TP
- Tax Payer : Misys Software Solutions India Pvt Ltd
ITAT:Extends stay to Outsource-Partners considering appeal posted for hearing on 27.02.2017
- In Favour of Assessee
- Citation Number : TS-214-ITAT-2017(Bang)-TP
- Tax Payer : Outsource Partners International P Ltd
ITAT:Remands benchmarking of AMP expenses reimbursement, follows earlier decision in assessee’s case
- In Favour of Assessee
- Citation Number : TS-213-ITAT-2017(Mum)-TP
- Tax Payer : Molson Coors Cobra India Private Limited
ITAT: Higher working capital impact exceeding 4 not a ground for comparable rejection
- In Favour of Both, Partially
- Citation Number : TS-212-ITAT-2017(Bang)-TP
- Tax Payer : Informatica Business Pvt Ltd