Updates ( 9062 results )
ITAT:Bad & doubtful debts provision part of operating expenses, follows Kenexa-Technologies ruling
- In Favour of Both, Partially
- Citation Number : TS-767-ITAT-2016(HYD)-TP
- Tax Payer : SumTotal Systems India Private Limited
ITAT: Restricts royalty payment 1% on export sales; Follows earlier year ruling
- In Favour of Revenue
- Citation Number : TS-766-ITAT-2016(HYD)-TP
- Tax Payer : GOCL Corporation Limited
HC:Sets aside AO's domestic TP-reference; Follows HC-order in sister concern’s case
- In Favour of Both, Partially
- Citation Number : TS-765-HC-2016(BOM)-TP
- Tax Payer : DSP HMK Holdings Pvt Ltd
ITAT: Sets-aside CIT(A)’s order for 15% RPT-filter application and examination of comparables’ functional similarity
- In Favour of Both, Partially
- Citation Number : TS-761-ITAT-2016(Bang)-TP
- Tax Payer : Magma Design Automation India Pvt. Ltd
ITAT: No TP-addition for transactions between Indian-HO & Canada Branch; Follows earlier decision
- In Favour of Assessee
- Citation Number : TS-760-ITAT-2016(DEL)-TP
- Tax Payer : Aithent Technologies Pvt Ltd
ITAT: Deletes AMP-expenses & intra-group services TP-adjustment; Follows HC-order in own case
- In Favour of Assessee
- Citation Number : TS-757-ITAT-2016(DEL)-TP
- Tax Payer : Bausch & Lomb India Pvt Ltd
ITAT: Accepts CUP for benchmarking earthmoving machinery purchases; Remits AMP-issue to follow Maruti-ruling
- In Favour of Assessee
- Citation Number : TS-756-ITAT-2016(DEL)-TP
- Tax Payer : Liugong India Private Limited
ITAT:Rules on comparables selection in engineering design service-segment; Remits royalty issue
- In Favour of Both, Partially
- Citation Number : TS-750-ITAT-2016(Bang)-TP
- Tax Payer : Inteva Products India Automotive Private Limited
ITAT:Remits AMP-issue for distributor assessee absent detailed analysis of AMP functions
- In Favour of Both, Partially
- Citation Number : TS-548-ITAT-2015(DEL)-TP
- Tax Payer : Daikin Airconditioning India Pvt Ltd
ITAT: Directs CIT(A) to pass speaking-order on comparables selection including functional similarity aspect
- In Favour of Both, Partially
- Citation Number : TS-749-ITAT-2016(Bang)-TP
- Tax Payer : Electronics for Imaging India Pvt Ltd
SC: Admits Canon’s SLP against Delhi HC ruling on Marketing Intangibles case
- In Favour of Both, Partially
- Citation Number : TS-748-SC-2016-TP
- Tax Payer : Canon India Pvt Ltd
ITAT: Remits TP-issues for fresh adjudication for assessee in first year of operation
- In Favour of Assessee
- Citation Number : TS-745-ITAT-2016(Bang)-TP
- Tax Payer : Walvoil Fluid Power India Pvt Ltd
ITAT: Grants benefit under proviso to Sec 92C(2) where price variation less than 5%
- In Favour of Assessee
- Citation Number : TS-744-ITAT-2016(CHNY)-TP
- Tax Payer : Oren Hydro Carbons Pvt Ltd
ITAT: AO to examine whether disputed issues settled under MAP
- In Favour of Both, Partially
- Citation Number : TS-743-ITAT-2016(Bang)-TP
- Tax Payer : Informatica Business Solutions (Ind) Pvt Ltd
ITAT: Upholds DRP’s use of segmental data to benchmark international transactions for EPC-contractor
- In Favour of Assessee
- Citation Number : TS-742-ITAT-2016(Mum)-TP
- Tax Payer : Technimont ICB Ltd
ITAT: Rules on selection of comparables for software development & technical support services
- In Favour of Both, Partially
- Citation Number : TS-740-ITAT-2016(DEL)-TP
- Tax Payer : ALcatel Lucent India Ltd
ITAT: Remits capacity utilization adjustment; Excludes abnormal expenditure, lease expenditure from operating cost
- In Favour of Both, Partially
- Citation Number : TS-739-ITAT-2016(Bang)-TP
- Tax Payer : Inteva Products Automotive Pvt Ltd
ITAT: Refuses to uphold cryptic, non-speaking CIT(A)-order; Remits TP-issue for consideration on merits
- In Favour of Assessee
- Citation Number : TS-738-ITAT-2016(CHNY)-TP
- Tax Payer : Saksoft Ltd
ITAT: Rejects assessee’s reliance on precedents without demonstrating factual/functional similarities on comparability
- In Favour of Both, Partially
- Citation Number : TS-737-ITAT-2016(Mum)-TP
- Tax Payer : ECI Telecom India Private Limited
ITAT: CIT(A) empowered to adjudicate appeal against order passed consequent to Sec. 263 set-aside
- In Favour of Both, Partially
- Citation Number : TS-736-ITAT-2016(Bang)-TP
- Tax Payer : Meritor Light Vehicle Systems India P Ltd