Updates ( 9054 results )
ITAT: Grants adhoc 2% risk-adjustment, however, denies adjustment for abnormal expenses on expansion
- In Favour of Both, Partially
- Citation Number : TS-211-ITAT-2017(CHNY)-TP
- Tax Payer : KOB Medical Textiles Pvt Ltd
ITAT: Remits benchmarking of management fees clubbed with ITES, follows earlier year order
- In Favour of Assessee
- Citation Number : TS-210-ITAT-2017(Bang)-TP
- Tax Payer : AXA Technologies Shared Services Pvt Ltd
ITAT: Sets aside non-speaking DRP order, lower authority cannot decide assessee’s objections summarily
- In Favour of Assessee
- Citation Number : TS-209-ITAT-2017(Bang)-TP
- Tax Payer : UL India Pvt Ltd
ITAT: Extends stay as delay in disposal of appeal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-208-ITAT-2017(Bang)-TP
- Tax Payer : GE Intelligent Platform Pvt Ltd
ITAT:Holds DRP order cryptic, non-speaking and non-reasoned, Remits the issues to TPO
- In Favour of Assessee
- Citation Number : TS-207-ITAT-2017(Bang)-TP
- Tax Payer : UL India Private Ltd
ITAT: Directs TPO to re-adjudicate allocation of admin expenses for computing assessee's margin
- In Favour of Both, Partially
- Citation Number : TS-206-ITAT-2017(Bang)-TP
- Tax Payer : Altair Engineering India Pvt Ltd
ITAT: Remits TP-issues relating to turnover/RPT filters and working capital/risk adjustment to TPO
- In Favour of Both, Partially
- Citation Number : TS-205-ITAT-2017(Bang)-TP
- Tax Payer : Open Silicon Research Pvt Ltd
ITAT: Remits TP-adjustment on expenses reimbursement & interest receipt on loans for fresh examination
- In Favour of Both, Partially
- Citation Number : TS-204-ITAT-2017(Bang)-TP
- Tax Payer : Trianz Holdings Pvt Ltd
ITAT:Stays demand attributable to AMP-issue covered by earlier year favourable ruling
- In Favour of Assessee
- Citation Number : TS-203-ITAT-2017(Bang)-TP
- Tax Payer : Essilor India Pvt Ltd
ITAT: Sets aside DRP’s cryptic, non-speaking order, remits entire matter to AO/TPO
- In Favour of Both, Partially
- Citation Number : TS-202-ITAT-2017(Bang)-TP
- Tax Payer : Faurecia Automotive Seating India Pvt Ltd
ITAT: Grants stay of outstanding demand arising from TP-adjustment subject to 10% further payment
- In Favour of Both, Partially
- Citation Number : TS-201-ITAT-2017(Bang)-TP
- Tax Payer : State Street Services India Pvt Ltd
ITAT: Applies margin under USA/Canada MAP to transactions with other AEs, follows JP Morgan
- In Favour of Both, Partially
- Citation Number : TS-199-ITAT-2017(Bang)-TP
- Tax Payer : CGI Information Systems Management Consultants Pvt Ltd
ITAT:Further extends stay to Manipal Global considering appeal already posted for hearing
- In Favour of Assessee
- Citation Number : TS-198-ITAT-2017(Bang)-TP
- Tax Payer : Manipal Global Education Services Pvt Ltd
ITAT: Grants stay of demand arising from TP-adjustment on software development/marketing support services
- In Favour of Both, Partially
- Citation Number : TS-197-ITAT-2017(Bang)-TP
- Tax Payer : Misys Software Solutions India Pvt Ltd
ITAT: Grants stay of demand subject to Rs. 1 Cr payment by assessee before 31.3.2017
- In Favour of Both, Partially
- Citation Number : TS-196-ITAT-2017(Bang)-TP
- Tax Payer : Fosroc Chemicals India Pvt Ltd
ITAT:Admits additional evidence for management fee payment, remits issue for fresh examination
- In Favour of Assessee
- Citation Number : TS-195-ITAT-2017(Bang)-TP
- Tax Payer : Flowserve India Controls Pvt Ltd
ITAT: Grants stay of outstanding demand as 50% demand already paid by assessee
- In Favour of Assessee
- Citation Number : TS-194-ITAT-2017(Bang)-TP
- Tax Payer : AT India Auto Parts Private Limited
ITAT: Grants stay of demand for AY 2012-13 subject to Rs. 2 Cr payment by assessee
- In Favour of Both, Partially
- Citation Number : TS-193-ITAT-2017(Bang)-TP
- Tax Payer : Cisco Systems Capital Pvt Ltd
ITAT:Forex gain/loss relating to current year turnover includible in operating profit
- In Favour of Assessee
- Citation Number : TS-192-ITAT-2017(Bang)-TP
- Tax Payer : Bateman Engineering Pvt Ltd
ITAT: Holds final order passed without issuance of draft order as void-ab-initio
- In Favour of Both, Partially
- Citation Number : TS-191-ITAT-2017(Bang)-TP
- Tax Payer : Molex Mafatlal Micron Pvt Ltd