Updates ( 9062 results )
ITAT:Remits ALP-determination of IT-services transaction to AO/TPO, cites DRP's cryptic order
- In Favour of Assessee
- Citation Number : TS-857-ITAT-2016(Bang)-TP
- Tax Payer : Givaudan Ind Pvt Ltd
ITAT: Applies 10 times turnover filter; Excludes Infosys but retains iGate as comparables
- In Favour of Both, Partially
- Citation Number : TS-856-ITAT-2016(Bang)-TP
- Tax Payer : Logica Pvt Ltd
ITAT: Upholds DRP’s deletion of TP-addition following earlier ITAT-order although assailed before HC
- In Favour of Assessee
- Citation Number : TS-855-ITAT-2016(CHNY)-TP
- Tax Payer : Redington India Ltd
ITAT:Excludes 11 comparables for software developer; Follows Broadcom Communications ruling
- In Favour of Both, Partially
- Citation Number : TS-854-ITAT-2016(Bang)-TP
- Tax Payer : Tektronix Engineering Development India Pvt Ltd
ITAT:Sets aside consequential proceedings post ITAT’s quashing of CIT’s order passed u/s 263
- In Favour of Assessee
- Citation Number : TS-853-ITAT-2016(Bang)-TP
- Tax Payer : Obulapuram Mining Co Pvt Ltd
ITAT:Excludes 7 comparables for software service provider; follows McAfee ITAT ruling
- In Favour of Assessee
- Citation Number : TS-852-ITAT-2016(Bang)-TP
- Tax Payer : July Systems & Technologies Pvt Ltd
ITAT:Directs consideration of AE-payables & advance receipts while computing interest on outstanding AE-receivables
- In Favour of Both, Partially
- Citation Number : TS-851-ITAT-2016(DEL)-TP
- Tax Payer : Contitech India Pvt Ltd
ITAT:Remits ALP-determination of royalty & intra-group services; Follows earlier orders
- In Favour of Both, Partially
- Citation Number : TS-850-ITAT-2016(DEL)-TP
- Tax Payer : Contitech India Pvt Ltd
ITAT: Excludes comparables on grounds of functional differences, turnover and employee cost filters
- In Favour of Both, Partially
- Citation Number : TS-848-ITAT-2016(Bang)-TP
- Tax Payer : Acusis Software India Pvt Ltd
ITAT: Forex-fluctuation on exports operating in nature; Upholds grant of risk-adjustment
- In Favour of Assessee
- Citation Number : TS-846-ITAT-2016(Bang)-TP
- Tax Payer : Acusis Software India Pvt Ltd
ITAT: Remits TP-issue to AO for taking appropriate action after considering MAP outcome
- In Favour of Assessee
- Citation Number : TS-845-ITAT-2016(DEL)-TP
- Tax Payer : Colt Technology Services India Pvt Ltd
ITAT: Remits TP-issue to AO for taking appropriate action after considering MAP outcome
- In Favour of Assessee
- Citation Number : TS-844-ITAT-2016(DEL)-TP
- Tax Payer : Colt Technology Services India Pvt Ltd
ITAT: Grants capacity-adjustment based on Class India ruling; Remits comparability for verifying data availability
- In Favour of Assessee
- Citation Number : TS-843-ITAT-2016(Bang)-TP
- Tax Payer : Molex India Tooling Pvt Ltd
ITAT: Admits additional ground for exclusion of companies included in TP-study; Follows precedents
- In Favour of Assessee
- Citation Number : TS-842-ITAT-2016(HYD)-TP
- Tax Payer : Conexant Systems Private Limited
ITAT: Confirms royalty adjustment deletion, follows earlier year ITAT order
- In Favour of Assessee
- Citation Number : TS-841-ITAT-2016(Mum)-TP
- Tax Payer : Castrol India Limited
ITAT: Remits royalty issue for re-examination based on earlier year Tribunal decision
- In Favour of Assessee
- Citation Number : TS-840-ITAT-2016(PUN)-TP
- Tax Payer : Mercedes-Benz India Pvt Ltd
ITAT: Denies risk adjustment absent quantification, demonstration of effect on financial results
- In Favour of Both, Partially
- Citation Number : TS-839-ITAT-2016(Bang)-TP
- Tax Payer : CDC Software India Pvt Ltd
ITAT:Allows miscellaneous application to correct Quark SB-ruling reference on comparables selection
- In Favour of Assessee
- Citation Number : TS-838-ITAT-2016(Mum)-TP
- Tax Payer : Syngenta Biosciences Pvt Ltd
ITAT: Excludes comparables citing functional dissimilarity, absence of segmental results; Follows precedents
- In Favour of Assessee
- Citation Number : TS-834-ITAT-2016(Mum)-TP
- Tax Payer : QAD India Pvt Ltd
ITAT: Remits comparables selection for applying 15% RPT-filter and examining functional comparability
- In Favour of Both, Partially
- Citation Number : TS-833-ITAT-2016(Bang)-TP
- Tax Payer : Open Silicon Research Private Ltd