Updates ( 9054 results )
ITAT: Repairs & maintenance and lease-rental expenses also relevant while granting depreciation adjustment
- In Favour of Both, Partially
- Citation Number : TS-190-ITAT-2017(Bang)-TP
- Tax Payer : Novell Software Development India Pvt Ltd
ITAT: Stays demand, schedules appeal hearing on 06.03.2017
- In Favour of Assessee
- Citation Number : TS-189-ITAT-2017(Bang)-TP
- Tax Payer : ISG Novasoft Tech Ltd
ITAT: Rejects TPO's CUP based on NASSCOM data , relies on Aztec-Software ruling
- In Favour of Assessee
- Citation Number : TS-188-ITAT-2017(Bang)-TP
- Tax Payer : i2 Technologies Software Pvt Ltd
ITAT:Grants partial stay of demand arising from TP-adjustment for AY 2012-13
- In Favour of Both, Partially
- Citation Number : TS-187-ITAT-2017(Bang)-TP
- Tax Payer : Curam Software International Pvt Ltd
ITAT: Dismisses assessee’s miscellaneous petition seeking consideration of ‘BPO segment’ of comparable
- In Favour of Revenue
- Citation Number : TS-186-ITAT-2017(Bang)-TP
- Tax Payer : Swiss Re Global Business Solutions India Pvt Ltd
ITAT: Excludes 8 comparables applying 10 times assessee's turnover filter
- In Favour of Assessee
- Citation Number : TS-185-ITAT-2017(Bang)-TP
- Tax Payer : Netscout Systems Software India Pvt Ltd
ITAT: Excludes 6 comparables citing functional- dissimilarity; Remits 2 for verifying employee cost/RPT filters
- In Favour of Assessee
- Citation Number : TS-183-ITAT-2017(Bang)-TP
- Tax Payer : Sandisk India Device Design Centre Pvt Ltd
HC: Upholds ITAT order deleting AMP adjustment following HC order for earlier year
- In Favour of Assessee
- Citation Number : TS-182-HC-2017(DEL)-TP
- Tax Payer : Honda Siel Power Product Ltd
HC: Dismisses Revenue’s challenge to royalty payment; ITAT correctly applied EKL Appliances ratio
- In Favour of Assessee
- Citation Number : TS-180-HC-2017(DEL)-TP
- Tax Payer : Frigoglass India Pvt Ltd
HC: Upholds ITAT-direction to use comparable's segmented-data, but remits unused capacity adjustment
- In Favour of Both, Partially
- Citation Number : TS-179-HC-2017(DEL)-TP
- Tax Payer : E I DuPont India Pvt Ltd
HC: Remits AMP-issue, ITAT to decide existence of international transaction considering Sony ruling
- In Favour of Assessee
- Citation Number : TS-178-HC-2017(DEL)-TP
- Tax Payer : Pepsico India Holding Pvt Ltd
HC:Upholds ITAT order rejecting indenting business characterization as trading, considers Sumitomo Corporation ratio
- In Favour of Assessee
- Citation Number : TS-177-HC-2017(DEL)-TP
- Tax Payer : Sojitz India Private Limited
ITAT: Rules on comparable selection for software development service provider
- In Favour of Assessee
- Citation Number : TS-176-ITAT-2017(Bang)-TP
- Tax Payer : Sunquest Informtion Systems India Pvt Ltd
HC: ITAT-order on comparability unreasoned; Remits issue keeping contentions on all comparables, open
- In Favour of Both, Partially
- Citation Number : TS-175-HC-2017(DEL)-TP
- Tax Payer : Agnity India Technologiers P Ltd
HC:Upholds Sogo Shosha company's TP-adjustment deletion; Follows ruling in own case
- In Favour of Assessee
- Citation Number : TS-174-HC-2017(DEL)-TP
- Tax Payer : Mitsui & India Pvt Ltd
ITAT: Rejects CIT(A)'s exclusion of high turnover comparables; Turnover irrelevant for deciding comparability
- In Favour of Both, Partially
- Citation Number : TS-169-ITAT-2017(Bang)-TP
- Tax Payer : Electronics for Imaging India Pvt Ltd
ITAT: Upholds CIT(A)-order quashing draft assessment order passed with demand and penalty notices
- In Favour of Assessee
- Citation Number : TS-167-ITAT-2017(PUN)-TP
- Tax Payer : Can Pack India Private Limited
ITAT: Holds Solar Test activity costs as extra-ordinary, excludes from PLI computation
- In Favour of Assessee
- Citation Number : TS-166-ITAT-2017(Mum)-TP
- Tax Payer : Schott Glass India Pvt Ltd
ITAT: Assessee’s transactions in manufacturing segment closely linked, accepts aggregation for benchmarking
- In Favour of Assessee
- Citation Number : TS-165-ITAT-2017(PUN)-TP
- Tax Payer : Cummins India Limited
ITAT: Upholds idle capacity adjustment granted by CIT(A); Dismisses Revenue’s appeal
- In Favour of Assessee
- Citation Number : TS-164-ITAT-2017(CHNY)-TP
- Tax Payer : Danfoss Industries Pvt Ltd