Updates ( 9062 results )
ITAT: Upholds purchase price exclusion from job-worker's operating-cost, considers DRP-order as achieving finality
- In Favour of Assessee
- Citation Number : TS-675-ITAT-2016(Bang)-TP
- Tax Payer : Transpac Asia Pvt Ltd
ITAT:Upholds TP-adjustment against ‘irrational’ technical-fees paid in excess of agreement terms
- In Favour of Revenue
- Citation Number : TS-674-ITAT-2016(CHNY)-TP
- Tax Payer : International Seaport Dredging Ltd
ITAT:Quashes penalty, follows earlier year ruling; Accepting enhanced mark-up not concealment
- In Favour of Assessee
- Citation Number : TS-673-ITAT-2016(DEL)-TP
- Tax Payer : Gap International Sourcing India Pvt Ltd
ITAT: Excludes 3 comparables for ITES-provider; Holds forex-fluctuation loss as operating in nature
- In Favour of Both, Partially
- Citation Number : TS-672-ITAT-2016(HYD)-TP
- Tax Payer : G D Research Center Pvt Ltd
ITAT:Transactions with PE of foreign-AE outside Sec 92B purview; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-671-ITAT-2016(HYD)-TP
- Tax Payer : IJM (India) Infrastructure Ltd
ITAT: Upholds CIT(A)’s TP-adjustment deletion, can’t adopt earlier year’s comparables absent proper analysis
- In Favour of Assessee
- Citation Number : TS-670-ITAT-2016(DEL)-TP
- Tax Payer : Interra Infotech (India) Pvt Ltd
ITAT: Allows interest receivable / payable net-off for computing interest-adjustment on delayed export realization
- In Favour of Assessee
- Citation Number : TS-668-ITAT-2016(Mum)-TP
- Tax Payer : Jewellmark India Pvt Ltd
ITAT: Excludes 2 comparables; Follows Delhi HC ruling in Rampgreen Solutions
- In Favour of Both, Partially
- Citation Number : TS-667-ITAT-2016(CHNY)-TP
- Tax Payer : iNautix Technologies India Pvt. Ltd.
ITAT:Remits interest adjustment on excess credit period on AE-exports; Follows Jewellmark ruling
- In Favour of Both, Partially
- Citation Number : TS-666-ITAT-2016(Mum)-TP
- Tax Payer : S. Narendra
ITAT: Admits additional evidence relating to import transactions; Follows DRP-order in subsequent year
- In Favour of Assessee
- Citation Number : TS-665-ITAT-2016(DEL)-TP
- Tax Payer : Markem-Imaje India Pvt.Ltd.
ITAT: Remits comparability adjustment for extraordinary expenses due to sealing of business premises
- In Favour of Both, Partially
- Citation Number : TS-662-ITAT-2016(DEL)-TP
- Tax Payer : Smart Cube India Pvt. Ltd.
ITAT:Grants stay; TP-adjustments on management support/IT-services & software-development services in dispute
- In Favour of Assessee
- Citation Number : TS-659-ITAT-2016(Kol)-TP
- Tax Payer : Philips India Limited
ITAT: Dismisses assessee’s appeal for including 4 comparables in technical/marketing support services segments
- In Favour of Revenue
- Citation Number : TS-658-ITAT-2016(Bang)-TP
- Tax Payer : Eads India Private Limited
ITAT: Deletes TP-adjustment on depreciation of registration rights; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-657-ITAT-2016(Mum)-TP
- Tax Payer : Gharda Chemicals Limited
ITAT: Allows +/-5% benefit to assessee for AY 2009-10; Cannot apply ‘anterior provisions’ of Sec 92C
- In Favour of Assessee
- Citation Number : TS-656-ITAT-2016(Mum)-TP
- Tax Payer : Agritrade India Services Pvt Ltd
HC: Confirms ITAT-order upholding CUP method for medical transcription services; Follows own-order
- In Favour of Assessee
- Citation Number : TS-653-HC-2016(AP)-TP
- Tax Payer : CBay Systems Pvt Ltd
ITAT: Deletes technical fees disallowance u/s37(1) as payment accepted at ALP, follows earlier-order
- In Favour of Assessee
- Citation Number : TS-652-ITAT-2016(DEL)-TP
- Tax Payer : YKK India Pvt Ltd
ITAT: Remits TP-issues on royalty payment for re-adjudication following ITAT directions for earlier-AY
- In Favour of Both, Partially
- Citation Number : TS-650-ITAT-2016(Bang)-TP
- Tax Payer : Toyota Kirloskar Motors Private Limited
ITAT:Directs AO to pass consequential order incorporating TPO’s rectification order
- In Favour of Assessee
- Citation Number : TS-648-ITAT-2016(DEL)-TP
- Tax Payer : Headstrong Services (India) P Ltd
ITAT: Rules on comparable selection for ITeS-provider; Follows Flextronics ruling
- In Favour of Both, Partially
- Citation Number : TS-647-ITAT-2016(Bang)-TP
- Tax Payer : Swiss Re-shared Services Ind Pvt Ltd