Updates ( 9062 results )
ITAT: Admits additional grounds on comparables’ selection; Remits matter to TPO for fresh examination
- In Favour of Both, Partially
- Citation Number : TS-832-ITAT-2016(Bang)-TP
- Tax Payer : Telsima Communications P Ltd
ITAT: Confirms TP-adjustment as price variation on individual AE transactions more than 5
- In Favour of Both, Partially
- Citation Number : TS-831-ITAT-2016(CHNY)-TP
- Tax Payer : Ashok Leyland Ltd
ITAT: Concealment penalty merely based on TP-adjustment unsustainable when all particulars duly disclosed
- In Favour of Assessee
- Citation Number : TS-830-ITAT-2016(Ahd)-TP
- Tax Payer : Mastek Ltd
ITAT: Dismisses Revenue’s appeal; Accepts internal-TNMM as assessee's non-AE transactions substantial
- In Favour of Assessee
- Citation Number : TS-826-ITAT-2016(Bang)-TP
- Tax Payer : Valtech India Systems P Ltd
ITAT: Remits comparables for examining 10 times upper turnover limit & functional comparability
- In Favour of Both, Partially
- Citation Number : TS-825-ITAT-2016(Bang)-TP
- Tax Payer : Support. com India Pvt Ltd
ITAT: Modifies CIT(A)’s order applying 0% RPT-filter & granting standard deduction of +/-5%
- In Favour of Revenue
- Citation Number : TS-823-ITAT-2016(Bang)-TP
- Tax Payer : Scicom Contact Centre Services Pvt Limited
ITAT: Grants stay-extension subject to Rs.50lakhs payment, Non-hearing delay attributable once to assessee
- In Favour of Assessee
- Citation Number : TS-822-ITAT-2016(Bang)-TP
- Tax Payer : Huawei Technologies India Pvt Ltd
ITAT:Grants extension of stay; Delay in appeal disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-821-ITAT-2016(Bang)-TP
- Tax Payer : Dhanya Agroindustrial Pvt Ltd
ITAT: Excludes 6 comparables in software development, marketing support services segments; Follows precedents
- In Favour of Assessee
- Citation Number : TS-820-ITAT-2016(Bang)-TP
- Tax Payer : Aruba Networks India Pvt Ltd
ITAT:Grants partial stay; Comparables selection, turnover filter and ECB-loan interest deduction disputed issues
- In Favour of Both, Partially
- Citation Number : TS-818-ITAT-2016(Bang)-TP
- Tax Payer : Maxim India Integrated Circuit Design P Ltd
ITAT: Rules on comparables selection for software-developer; Directs AO to re-work depreciation adjustment
- In Favour of Assessee
- Citation Number : TS-817-ITAT-2016(Bang)-TP
- Tax Payer : Novell Software Development India Pvt Ltd
ITAT: Rules on comparables selection in software & marketing services segments; Allows risk-adjustment
- In Favour of Both, Partially
- Citation Number : TS-816-ITAT-2016(Bang)-TP
- Tax Payer : Analog Devices India Pvt Ltd
ITAT: Deletes TP-adjustment on corporate guarantee; Sets LIBOR+2% as interest ALP for AE-loans
- In Favour of Assessee
- Citation Number : TS-814-ITAT-2016(Mum)-TP
- Tax Payer : Everest Kanto Cylinder
ITAT: Upholds internal-TNMM considering segmental information for software services, follows earlier-order
- In Favour of Assessee
- Citation Number : TS-813-ITAT-2016(DEL)-TP
- Tax Payer : Birlasoft (India) Ltd
ITAT:Excludes 2 constant loss-making comparables, positive net worth irrelevant; Reverses CIT(A)-order
- In Favour of Revenue
- Citation Number : TS-812-ITAT-2016(Mum)-TP
- Tax Payer : Marsh India Pvt Ltd
ITAT: Allows working-capital adjustment based on year-end figures, relies on Navisite India ruling
- In Favour of Assessee
- Citation Number : TS-811-ITAT-2016(DEL)-TP
- Tax Payer : Evalueserve.com
ITAT: Approves gurantee-fee ALP at 0.5% and LIBOR+2.75% as interest benchmark for AE-advance
- In Favour of Assessee
- Citation Number : TS-809-ITAT-2016(HYD)-TP
- Tax Payer : Prolifics Corporation Ltd
HC:Dismisses Revenue’s appeal against ITAT-order restricting TP-adjustment to international transactions
- In Favour of Assessee
- Citation Number : TS-808-HC-2016(BOM)-TP
- Tax Payer : Syscom Corporation Ltd
ITAT: Dismisses assessee’s appeal as ‘not pressed’ as TP-grounds resolved under MAP
- In Favour of Revenue
- Citation Number : TS-807-ITAT-2016(Bang)-TP
- Tax Payer : First Indian Corporation Private Limited
ITAT: Excludes depreciation from PLI-computation; Assessee's depreciation-rate higher than Companies Act unlike comparables
- In Favour of Both, Partially
- Citation Number : TS-805-ITAT-2016(CHNY)-TP
- Tax Payer : ICON Clinical Research India Pvt Ltd