Updates ( 9058 results )

Filters

ITAT: Excludes 9 comparables for ITeS provider; Negative working-capital adjustment unsustainable

  • In Favour of Both, Partially
  • Citation Number : TS-45-ITAT-2017(HYD)-TP
  • Tax Payer : TNS India Private Limited

ITAT: Excludes functionally different comparables for investment-advisory provider; Acknowledges persuasive value of APA

  • In Favour of Both, Partially
  • Citation Number : TS-44-ITAT-2017(Mum)-TP
  • Tax Payer : Warburg Pincus India pvt ltd

ITAT:Confirms CIT(A)-order, rejects PLR for benchmarking interest on foreign currency loan

  • In Favour of Assessee
  • Citation Number : TS-1087-ITAT-2016(Bang)-TP
  • Tax Payer : Steer Engineering Pvt Ltd

ITAT: Holds TP-grounds in cross appeals as infructuous considering MAP resolution

  • In Favour of Both, Partially
  • Citation Number : TS-1086-ITAT-2016(Bang)-TP
  • Tax Payer : Northern Operating Services Pvt Ltd

ITAT: Grants market risk adjustment; Excludes Celestial Biolab due to functional dissimilarity

  • In Favour of Both, Partially
  • Citation Number : TS-1085-ITAT-2016(Bang)-TP
  • Tax Payer : IDS Software Solutions India Pvt Ltd

ITAT: Retains functionally similar company for IT-services provider, rejects extraordinary event/fluctuating revenues argument

  • In Favour of Assessee
  • Citation Number : TS-42-ITAT-2017(HYD)-TP
  • Tax Payer : Intoto Software India Private Limited

ITAT: Deletes penalty u/s 271G absent notice u/s 92D(3) requiring assessee to submit documents

  • In Favour of Assessee
  • Citation Number : TS-41-ITAT-2017(HYD)-TP
  • Tax Payer : Transport Corporation of India Limited

ITAT: Excludes KALS Information Systems and Thirdware Solutions citing functional dissimilarity

  • In Favour of Assessee
  • Citation Number : TS-40-ITAT-2017(PUN)-TP
  • Tax Payer : Approva Systems Pvt Ltd

ITAT: Excludes 9 comparables for software service provider company; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-39-ITAT-2017(Mum)-TP
  • Tax Payer : CA India Technologies Pvt Ltd

ITAT:Deletes TP-addition on undercharged share premium following earlier year order

  • In Favour of Assessee
  • Citation Number : TS-38-ITAT-2017(Mum)-TP
  • Tax Payer : MSC Crewing Services Private Limited

ITAT: Excludes Comparables citing functional dissimilarity; Upholds 15% RPT filter

  • In Favour of Both, Partially
  • Citation Number : TS-1083-ITAT-2016(Bang)-TP
  • Tax Payer : Target Corporation of India Pvt Ltd

ITAT: Excludes 2 functionally dissimilar comparables for software development service provider, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1082-ITAT-2016(Bang)-TP
  • Tax Payer : Yodlee Infotech Private Limited

ITAT: Applies 75% export turnover filter; Directs working capital adjustment at actual without restriction

  • In Favour of Assessee
  • Citation Number : TS-37-ITAT-2017(Bang)-TP
  • Tax Payer : Goldman Sachs Services P Ltd

ITAT: Accepts CUP method for medical transcription services & TNMM for software development services

  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2017(HYD)-TP
  • Tax Payer : iMedX Information Services Pvt ltd

ITAT: Remits comparable for furnishing annual report, S.133(6) info to assessee; Excludes 13 comparables

  • In Favour of Assessee
  • Citation Number : TS-35-ITAT-2017(Bang)-TP
  • Tax Payer : Global e-Business Operations Pvt Ltd

ITAT: Prefers TNMM over CUP absent comparables from similar geographies; Follows earlier rulings

  • In Favour of Both, Partially
  • Citation Number : TS-34-ITAT-2017(Mum)-TP
  • Tax Payer : Garware Polyester Limited

ITAT: Grants working-capital adjustment to service provider assessee; Excludes functionally dissimilar comparables

  • In Favour of Both, Partially
  • Citation Number : TS-33-ITAT-2017(DEL)-TP
  • Tax Payer : Comverse Network Systems India Pvt Ltd

ITAT: Excludes 5 comparables for ITeS/ software development service provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-32-ITAT-2017(HYD)-TP
  • Tax Payer : ADP Pvt Ltd

ITAT: Remits comparability of 3 companies pursuant to miscellaneous petition

  • In Favour of Assessee
  • Citation Number : TS-1081-ITAT-2016(Bang)-TP
  • Tax Payer : NXP Semi Conductors India P Ltd

ITAT: Information in annual report outweighs information obtained u/s 133(6) in case of contradiction

  • In Favour of Assessee
  • Citation Number : TS-31-ITAT-2017(DEL)-TP
  • Tax Payer : H&S Software Development and Knowledge Management Centre Pvt Ltd