Updates ( 9062 results )

Filters

ITAT: Excludes comparables due to functional dissimilarity & application of 10 times turnover filter

  • In Favour of Both, Partially
  • Citation Number : TS-1009-ITAT-2016(Bang)-TP
  • Tax Payer : Cypress Semiconductors Technology India Pvt Ltd

HC: Confirms ITAT’s exclusion of functionally different comparables although originally included in TP-study

  • In Favour of Assessee
  • Citation Number : TS-1007-HC-2016(BOM)-TP
  • Tax Payer : Tata Power Solar Systems Ltd

ITAT: Dismisses stay petition considering disposal of main appeal

  • In Favour of Assessee
  • Citation Number : TS-1006-ITAT-2016(Bang)-TP
  • Tax Payer : Lenovo India Pvt Ltd

ITAT: Excludes 4 comparables for ITeS provider, allows working-capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-1005-ITAT-2016(HYD)-TP
  • Tax Payer : BA Continuum India Private Limited

ITAT: Directs TPO to compute operating margin before depreciation for assessee & comparables

  • In Favour of Assessee
  • Citation Number : TS-1004-ITAT-2016(HYD)-TP
  • Tax Payer : Cambridge Technology Enterprises Ltd

ITAT: Remits all issues to DRP for fresh consideration absent proper adjudication

  • In Favour of Assessee
  • Citation Number : TS-1002-ITAT-2016(CHNY)-TP
  • Tax Payer : Doosan Power Systems India Pvt Limited

ITAT: TPO to follow DRP-instructions directing comparable inclusion despite higher working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-1001-ITAT-2016(Bang)-TP
  • Tax Payer : Symbol Technologies India Pvt Ltd

ITAT: Benchmark of 15%/25% for RPT/Employee cost filters not water-tight compartment

  • In Favour of Both, Partially
  • Citation Number : TS-996-ITAT-2016(Bang)-TP
  • Tax Payer : Tesco Hindustan Service Centre Pvt Ltd

ITAT:Excludes company organizing exhibitions/ events as comparable for support service, follows precedent

  • In Favour of Both, Partially
  • Citation Number : TS-995-ITAT-2016(Bang)-TP
  • Tax Payer : Brocade Communication Systems Pvt Ltd

HC: Dismisses Revenue’s appeal, TP-adjustment of diamond exporter restricted to transactions with AEs

  • In Favour of Assessee
  • Citation Number : TS-994-HC-2016(BOM)-TP
  • Tax Payer : Bhansali & Co

ITAT: Extends stay for Google India for AY 2009-10 to 2011-12 for 1 month

  • In Favour of Assessee
  • Citation Number : TS-991-ITAT-2016(Bang)-TP
  • Tax Payer : Google India Private Limited

ITAT: Grants stay of Rs. 1.69 cr subject to Rs. 40 lacs payment in two installments

  • In Favour of Assessee
  • Citation Number : TS-990-ITAT-2016(Bang)-TP
  • Tax Payer : Softtek India Pvt Ltd

ITAT: Grants stay extension; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2016(Bang)-TP
  • Tax Payer : Business Process Outsourcing India Pvt Ltd

ITAT: Excludes 17 comparables following judicial precedents; Grants risk-adjustment to captive service provider

  • In Favour of Assessee
  • Citation Number : TS-987-ITAT-2016(Bang)-TP
  • Tax Payer : Sharp Software Development India P Ltd

ITAT: Upholds CIT(A) order considering foreign exchange gain as operating; Follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-986-ITAT-2016(Bang)-TP
  • Tax Payer : Electronics for Imaging India Pvt Ltd

ITAT: Excludes IT/ITeS comparables on grounds of functional dissimilarity, 10 times turnover range

  • In Favour of Assessee
  • Citation Number : TS-985-ITAT-2016(Bang)-TP
  • Tax Payer : Tesco Hindustan Service Centre Pvt Ltd

ITAT: Excludes functionally dissimilar comparables for software developer; Applies 10 times turnover range

  • In Favour of Assessee
  • Citation Number : TS-984-ITAT-2016(Bang)-TP
  • Tax Payer : ACI Worldwide Solutions P Ltd

ITAT:Rejects stay extension; Grants early hearing while directing TPO against coercive action

  • In Favour of Assessee
  • Citation Number : TS-983-ITAT-2016(Bang)-TP
  • Tax Payer : Faurecia Automotive Seating India P Ltd

ITAT: Excludes 4 functional dissimilar comparables for ITeS provider; Follows e4e decision

  • In Favour of Assessee
  • Citation Number : TS-982-ITAT-2016(Bang)-TP
  • Tax Payer : Flextronics Technologies (India) Pvt Ltd

ITAT: Segmental info necessary for applying 75 services revenue filter; Remits issue to TPO

  • In Favour of Assessee
  • Citation Number : TS-981-ITAT-2016(HYD)-TP
  • Tax Payer : Palred Technologies Ltd (Formerly known as Four Soft Ltd)