Updates ( 9062 results )
ITAT: Confirms CIT(A)'s order upholding TP-applicability despite Sec 10A benefit; Follows Hellosoft ruling
- In Favour of Revenue
- Citation Number : TS-646-ITAT-2016(Bang)-TP
- Tax Payer : Mercedez Benz Research & Development India Pvt Ltd
ITAT: Confirms DRP order excluding 3 comparables citing functional differences, brand value & high turnover
- In Favour of Assessee
- Citation Number : TS-645-ITAT-2016(HYD)-TP
- Tax Payer : Knoah Solutions Pvt Ltd
ITAT: Grants stay extension as delay in appeal disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-643-ITAT-2016(Bang)-TP
- Tax Payer : Xchanging Solutions Ltd
ITAT: Remits ALP-determination, directs AO to consider eligibility of 5 tolerance benefit
- In Favour of Assessee
- Citation Number : TS-642-ITAT-2016(HYD)-TP
- Tax Payer : AMD Research and Development Centre India P Ltd
ITAT: Allows working-capital adjustment following rule of consistency; Excludes Vishal Information as comparable
- In Favour of Assessee
- Citation Number : TS-641-ITAT-2016(DEL)-TP
- Tax Payer : EXL Services com India Pvt Ltd
HC: Remands TP-issue for fresh consideration, notes parties’ agreement regarding ITAT’s comparables exclusion
- In Favour of Revenue
- Citation Number : TS-545-HC-2015(DEL)-TP
- Tax Payer : Agnity India Technologies Pvt Ltd
ITAT: CIT(A) obligated to dispose appeal on merits, despite non-appearance on assessee’s behalf
- In Favour of Assessee
- Citation Number : TS-639-ITAT-2016(Bang)-TP
- Tax Payer : NI Systems India Pvt Ltd
ITAT: CIT(A) not empowered to remit issue to TPO; Directs re-adjudication of comparability
- In Favour of Both, Partially
- Citation Number : TS-638-ITAT-2016(Bang)-TP
- Tax Payer : C Cubed Solutions Pvt Ltd
ITAT: Applies 15% RPT-filter over DRP’s 0%; Directs re-examination considering ‘present legal position’
- In Favour of Both, Partially
- Citation Number : TS-637-ITAT-2016(Bang)-TP
- Tax Payer : Yodlee Infotech Pvt Ltd
ITAT: Dismisses Revenue’s appeal, TP issues resolved under MAP as per India-USA DTAA
- In Favour of Both, Partially
- Citation Number : TS-636-ITAT-2016(Bang)-TP
- Tax Payer : Informatica Business Solutions P Ltd
ITAT: Excludes 10 comparables for engineering design service-provider, follows precedents
- In Favour of Assessee
- Citation Number : TS-635-ITAT-2016(Bang)-TP
- Tax Payer : Textron India Pvt Ltd
ITAT:Sets aside CIT(A)’s order passed without considering merits on TP-issue; Remits matter
- In Favour of Assessee
- Citation Number : TS-634-ITAT-2016(HYD)-TP
- Tax Payer : Nava Bharat Ventures Ltd
ITAT: Excludes Accentia Technologies & Infosys BPO; Directs TPO to follow DRP-directions
- In Favour of Assessee
- Citation Number : TS-633-ITAT-2016(Mum)-TP
- Tax Payer : Maersk Global Service Centers (India) Private Limited
ITAT: Excludes 3 functionally dissimilar comparables following precedent; TP-adjustment deleted, margin within +/-5%
- In Favour of Assessee
- Citation Number : TS-632-ITAT-2016(Bang)-TP
- Tax Payer : H & M Mauritz India Pvt Ltd
ITAT: Restores comparability of 4 companies for verification of RPT filter & functional similarity
- In Favour of Both, Partially
- Citation Number : TS-628-ITAT-2016(Bang)-TP
- Tax Payer : Centum Rakon India Private Limited
HC: Dismisses Revenue’s appeal; Commission payment to AE at arm’s length price
- In Favour of Assessee
- Citation Number : TS-627-HC-2016(GUJ)-TP
- Tax Payer : Sun Pharmaceutical Industries Ltd
ITAT: TP-adjustment to be restricted only to AE-transactions; Follows Ratilal Becharlal HC-ruling
- In Favour of Assessee
- Citation Number : TS-626-ITAT-2016(Mum)-TP
- Tax Payer : Aurostar Jewellery India Pvt Ltd
HC: Confirms ITAT’s TP-adjustment deletion on commission payment to AE; Considers earlier order
- In Favour of Assessee
- Citation Number : TS-623-HC-2016(GUJ)-TP
- Tax Payer : Sun Pharmaceutical Industries Ltd
HC: Upholds ITAT-order allowing adjustment towards idle capacity & abnormal expenses due to relocation
- In Favour of Assessee
- Citation Number : TS-388-HC-2013(DEL)-TP
- Tax Payer : Transwitch India Pvt Ltd
ITAT: AE-credit period an international transaction though no price charged; Vodafone-ruling reference 'misplaced'
- In Favour of Both, Partially
- Citation Number : TS-620-ITAT-2016(Bang)-TP
- Tax Payer : Tally Solutions Pvt Ltd