Updates ( 9062 results )
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
ITAT: Extraordinary event only in relevant business segment of comparable warrants its rejection
- In Favour of Both, Partially
- Citation Number : TS-1080-ITAT-2016(Bang)-TP
- Tax Payer : Siemens Technology & Services Pvt Ltd
ITAT:Remits TP-issue considering TPO’s contradicting stand in remand proceedings of succeeding year
- In Favour of Both, Partially
- Citation Number : TS-30-ITAT-2017(Bang)-TP
- Tax Payer : Kennametal India Ltd
ITAT: Excludes 15 functionally different companies as comparables; Rejects negative working capital adjustment
- In Favour of Assessee
- Citation Number : TS-1079-ITAT-2016(Bang)-TP
- Tax Payer : CAPCO IT Services India Pvt Ltd
ITAT: Can't restrict working-capital adjustment to comparables' cost of capital
- In Favour of Assessee
- Citation Number : TS-1077-ITAT-2016(Bang)-TP
- Tax Payer : EMC Software and Services India P Ltd
ITAT:Dismisses assessee’s miscellaneous petition, lower authorities to consider comparability in remand proceedings
- In Favour of Revenue
- Citation Number : TS-1076-ITAT-2016(Bang)-TP
- Tax Payer : Aptean Software India Pvt Ltd
ITAT:Rejects 'No AE-relationship' claim absent auditor's confirmation about incorrect report & documentary evidence
- In Favour of Revenue
- Citation Number : TS-29-ITAT-2017(Mum)-TP
- Tax Payer : Techsource Services Private Limited
ITAT:Considers Forex gain/loss as part of operating-profit; Follows earlier rulings
- In Favour of Both, Partially
- Citation Number : TS-1075-ITAT-2016(Bang)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
ITAT:Allows assessee’s miscellaneous petition considering ITAT’s non-consideration of grounds on comparables
- In Favour of Assessee
- Citation Number : TS-27-ITAT-2017(Bang)-TP
- Tax Payer : EADS India Pvt Ltd
ITAT: Upholds CIT (A) order considering export benefit as operating profit for PLI-computation
- In Favour of Both, Partially
- Citation Number : TS-26-ITAT-2017(PUN)-TP
- Tax Payer : Carraro India Pvt Ltd
ITAT:TPO to consider assessee's claim on non-inclusion of reimbursements in cost-base
- In Favour of Both, Partially
- Citation Number : TS-1074-ITAT-2016(Bang)-TP
- Tax Payer : AstraZeneca Pharma India Ltd
ITAT: Excludes 9 comparables applying turnover filter; Follows Maxim India ruling
- In Favour of Assessee
- Citation Number : TS-1073-ITAT-2016(Bang)-TP
- Tax Payer : iPass India Pvt Ltd
ITAT: Remits Sec. 271AA penalty for garment exporters, considering remand-back in quantum appeal
- In Favour of Both, Partially
- Citation Number : TS-25-ITAT-2017(CHNY)-TP
- Tax Payer : Greenland Exports Pvt Ltd
ITAT:Excludes comparables citing functional dissimilarity; Grants market risk adjustment
- In Favour of Both, Partially
- Citation Number : TS-1072-ITAT-2016(Bang)-TP
- Tax Payer : IDS Software Solutions India Pvt Ltd
ITAT: Dismisses Revenue's appeal against exclusion of 6 comparables in case of IT/ITes-provider
- In Favour of Assessee
- Citation Number : TS-1071-ITAT-2016(PUN)-TP
- Tax Payer : PTC Software India Pvt Ltd
ITAT:Rejects TPO's 100 loan syndication fee allocation to assessee; Follows Credit Lyonnais ratio
- In Favour of Both, Partially
- Citation Number : TS-24-ITAT-2017(Mum)-TP
- Tax Payer : RBS Financial Services India Pvt Ltd
ITAT:TP-adjustment pursuant to search unsustainable absent incriminating material, follows earlier year orders
- In Favour of Assessee
- Citation Number : TS-1070-ITAT-2016(DEL)-TP
- Tax Payer : Baba Global Limited