Updates ( 9054 results )
ITAT: Grants conditional stay considering 15% demand paid and functionally dissimilar comparables
- In Favour of Assessee
- Citation Number : TS-111-ITAT-2017(Bang)-TP
- Tax Payer : UEI Electronics Pvt Ltd
ITAT: Allows assessee’s miscellaneous petition, recalls ITAT decision for AY 2008-09
- In Favour of Assessee
- Citation Number : TS-110-ITAT-2017(Bang)-TP
- Tax Payer : Microchip Technology India Pvt Ltd
ITAT: Remits TP-issues involving royalty, trademark and interest, follows earlier year order
- In Favour of Both, Partially
- Citation Number : TS-109-ITAT-2017(Bang)-TP
- Tax Payer : Wipro GE Health Care Pvt Ltd
ITAT:Allows assessee’s miscellaneous petition to adjudicate functional similarity of comparable companies
- In Favour of Assessee
- Citation Number : TS-108-ITAT-2017(Bang)-TP
- Tax Payer : Maxim India Integrated Circuit Design Pvt Ltd
ITAT: Remits TP-adjustment on delayed AE-receivables absent clarity on exact nature of receivables
- In Favour of Both, Partially
- Citation Number : TS-104-ITAT-2017(DEL)-TP
- Tax Payer : Exl Service.Com India Pvt Ltd
ITAT: Deletes Rs. 14 Cr AMP adjustment absent agreement for promoting ‘Nippon’ brand in India
- In Favour of Both, Partially
- Citation Number : TS-102-ITAT-2017(CHNY)-TP
- Tax Payer : Nippon Paint India Pvt Ltd
ITAT: Excludes 5 comparables for assessee rendering investment advisory services; Includes loss-making comparables
- In Favour of Both, Partially
- Citation Number : TS-101-ITAT-2017(Mum)-TP
- Tax Payer : TPG Capital India Pvt ltd
ITAT: Rejects benchmarking of export of shrimps under CUP using controlled transaction
- In Favour of Assessee
- Citation Number : TS-100-ITAT-2017(COCH)-TP
- Tax Payer : HIC ABF Special Foods pvt ltd
ITAT:Holds SIA/RBI approved royalty at ALP; Relies upon Bom-HC ruling in SGS
- In Favour of Both, Partially
- Citation Number : TS-99-ITAT-2017(PUN)-TP
- Tax Payer : Spicer India Limited
ITAT: Upholds exclusion of comparables citing 2 year losses & turnover below Rs.1 Cr
- In Favour of Assessee
- Citation Number : TS-98-ITAT-2017(CHNY)-TP
- Tax Payer : GE Converteam EDC Private Limited
ITAT:Remits custom-duty adjustment for Auto Components manufacturer in initial stages of operation
- In Favour of Both, Partially
- Citation Number : TS-97-ITAT-2017(CHNY)-TP
- Tax Payer : Doowon Automotive Systems India Pvt Ltd
ITAT: Excludes 4 comparables for software development and technical support service provider
- In Favour of Assessee
- Citation Number : TS-96-ITAT-2017(CHNY)-TP
- Tax Payer : Symantec Software and Services
ITAT: Excludes 14 comparables citing functional dissimilarity, huge turnover and unreliable financials
- In Favour of Both, Partially
- Citation Number : TS-95-ITAT-2017(Bang)-TP
- Tax Payer : Sharp Software Development India Pvt Ltd
ITAT:Remits intra-group services issue to TPO for analyzing evidence filed by assessee
- In Favour of Both, Partially
- Citation Number : TS-93-ITAT-2017(Bang)-TP
- Tax Payer : Safran Engineering Services India Pvt Ltd
ITAT: Remits capacity utilization adjustment following succeeding year decision in assessee’s own case
- In Favour of Assessee
- Citation Number : TS-92-ITAT-2017(Bang)-TP
- Tax Payer : Molex India Tooling Pvt Ltd
ITAT:Prefers RPM over CUP/TNMM for benchmarking Swarovski’s crystal imports; Follows earlier-AY order
- In Favour of Both, Partially
- Citation Number : TS-91-ITAT-2017(DEL)-TP
- Tax Payer : Swarovski India Private Limited
ITAT: Excludes comparable citing significant RPT & different FY ending, accepts netting-off of expenses-recovery
- In Favour of Both, Partially
- Citation Number : TS-90-ITAT-2017(PUN)-TP
- Tax Payer : Bobst India Private Limited
ITAT: Excludes comparables due to functional dissimilarity, segmental details unavailability; Upholds 15% RPT-filter
- In Favour of Both, Partially
- Citation Number : TS-89-ITAT-2017(Bang)-TP
- Tax Payer : Yodlee Infotech Pvt Ltd
ITAT: Grants absolute-stay noting challenge on 'serious' grounds like limitation u/s 143(2) / approval u/s 151
- In Favour of Both, Partially
- Citation Number : TS-88-ITAT-2017(Bang)-TP
- Tax Payer : The Himalayan Drug Co
ITAT:Directs TPO to consider assessee’s claim of applying internal TNMM
- In Favour of Assessee
- Citation Number : TS-87-ITAT-2017(Bang)-TP
- Tax Payer : Xchanging Solutions Ltd