Updates ( 9054 results )
ITAT: Dismisses Revenue’s transfer pricing grounds considering MAP resolution
- In Favour of Assessee
- Citation Number : TS-163-ITAT-2017(PUN)-TP
- Tax Payer : Symantec Software and Services India Private Limited
ITAT: Remits Revenue’s grounds considering assessee’s contention that TP-adjustment within +/-5%; Dismisses cross-objection
- In Favour of Both, Partially
- Citation Number : TS-162-ITAT-2017(DEL)-TP
- Tax Payer : Aircom International India Pvt Ltd
ITAT: TPO to exclude forex-gain arising from earlier year turnover from assessee’s margin
- In Favour of Assessee
- Citation Number : TS-161-ITAT-2017(Bang)-TP
- Tax Payer : Commscope Networks India Private Ltd
ITAT: Refuses to exclude comparable solely on ground of low profits; Adopts 15% RPT-filter
- In Favour of Both, Partially
- Citation Number : TS-160-ITAT-2017(Bang)-TP
- Tax Payer : Synopsis (India) Pvt Ltd
HC:Upholds ITAT order quashing Sec 153A proceedings absent incriminating material; TP-adjustment deleted
- In Favour of Assessee
- Citation Number : TS-1098-HC-2016(DEL)-TP
- Tax Payer : Baba Global Ltd
ITAT: Excludes 6 comparables citing functional dissimilarities; Cannot restrict working capital adjustment without basis
- In Favour of Assessee
- Citation Number : TS-157-ITAT-2017(Bang)-TP
- Tax Payer : Huawei Technologies India P Ltd
ITAT: Directs CIT(A) to decide comparability issue himself, remit back to TPO impermissible
- In Favour of Both, Partially
- Citation Number : TS-156-ITAT-2017(Bang)-TP
- Tax Payer : Samsung R&D Institute India
ITAT: Excludes 2 comparables citing different FY and 25% RPT filter for software developer assessee
- In Favour of Both, Partially
- Citation Number : TS-155-ITAT-2017(PUN)-TP
- Tax Payer : Tieto Software Technologies Ltd
ITAT: Excludes 7 comparables citing functional dissimilarity, low employee cost & high RPT
- In Favour of Assessee
- Citation Number : TS-154-ITAT-2017(Bang)-TP
- Tax Payer : Google India Pvt Ltd
ITAT: Excludes 3 comparables citing high-turnover, presence of intangibles, KPO & brand-value
- In Favour of Assessee
- Citation Number : TS-153-ITAT-2017(HYD)-TP
- Tax Payer : Automatic Data Solutions & Technology Services Private Limited
ITAT: Modifies CIT(A)’s computation restricting TP-adjustment to AE-transactions; Grants +/-5% benefit on ‘price’
- In Favour of Both, Partially
- Citation Number : TS-152-ITAT-2017(DEL)-TP
- Tax Payer : Hi Lex India Private Limited
ITAT: Upholds exclusion of company incurring losses in 2 years despite profit in subsequent-year
- In Favour of Both, Partially
- Citation Number : TS-150-ITAT-2017(CHNY)-TP
- Tax Payer : Ahlers India Pvt Ltd
ITAT: Excludes 6 comparable having turnover multiple times higher than assessee
- In Favour of Assessee
- Citation Number : TS-145-ITAT-2017(Bang)-TP
- Tax Payer : Logitech Engineering & Design India P Ltd
ITAT: Remits assessee’s claim towards capacity underutilization in first year of operations
- In Favour of Both, Partially
- Citation Number : TS-1096-ITAT-2016(DEL)-TP
- Tax Payer : Yutaka Auto Parts India Pvt Ltd
ITAT: Excludes 14 comparables citing functional dissimilarity and turnover filter of 10 times
- In Favour of Assessee
- Citation Number : TS-144-ITAT-2017(Bang)-TP
- Tax Payer : Cypress Semiconductors Technology Pvt Ltd
ITAT: CIT(A) not empowered to remit matter; Directs AO to examine functional dissimilarity
- In Favour of Revenue
- Citation Number : TS-143-ITAT-2017(Bang)-TP
- Tax Payer : Crimsonlogic India Pvt Ltd
ITAT: Upholds TP-applicability for ITeS-provider despite exemption claimed u/s 10A; Excludes 8 comparables
- In Favour of Both, Partially
- Citation Number : TS-142-ITAT-2017(HYD)-TP
- Tax Payer : Wissen Infotech Private Limited
ITAT: Excludes functionally dissimilar comparables for assessee's software development/customer support services
- In Favour of Assessee
- Citation Number : TS-141-ITAT-2017(Bang)-TP
- Tax Payer : Magma Design Automation India P Ltd
ITAT: Remits comparability of ‘Thirdware Solutions for considering software development services segmental data
- In Favour of Both, Partially
- Citation Number : TS-140-ITAT-2017(Bang)-TP
- Tax Payer : Intuit Technology Services Private Limited
ITAT:Grants 180 days stay subject to Rs. 25 lacs payment by assessee
- In Favour of Assessee
- Citation Number : TS-138-ITAT-2017(Bang)-TP
- Tax Payer : Kaypee Electronics & Associates Pvt Ltd