Updates ( 9062 results )
ITAT: Rejects ALP-determination based on entity-level transactions; Follows jurisdictional-HC rulings
- In Favour of Assessee
- Citation Number : TS-560-ITAT-2016(Mum)-TP
- Tax Payer : Paradigm Geophysical I Pvt Ltd
ITAT: Excludes 7 comparables for software developer; Upholds DRP’s direction on working-capital adjustment
- In Favour of Assessee
- Citation Number : TS-559-ITAT-2016(Bang)-TP
- Tax Payer : Broadcom India Research Pvt Ltd
ITAT: Grants stay extension subject to adjustment of 50% demand against earlier-years refund
- In Favour of Assessee
- Citation Number : TS-558-ITAT-2016(Bang)-TP
- Tax Payer : E4E Business Solutions India Pvt Ltd
ITAT: Includes comparable having December as financial year-end; Excludes functionally dissimilar comparables following earlier order
- In Favour of Assessee
- Citation Number : TS-557-ITAT-2016(DEL)-TP
- Tax Payer : Actis Global Services Private Limited
ITAT: Rejects exclusion of Compu Learn Tech based on margin fluctuation follows Chryscapital
- In Favour of Both, Partially
- Citation Number : TS-556-ITAT-2016(Ahd)-TP
- Tax Payer : Weatherford Drilling & Production Services India Pvt Ltd
ITAT: Remits ALP-determination of royalty payment to AE to apply EKL ruling ratio
- In Favour of Assessee
- Citation Number : TS-555-ITAT-2016(DEL)-TP
- Tax Payer : G4S Secure Solutions (India) Pvt Ltd
ITAT:Grants stay to NIVEA India on AMP-adjustment addition following earlier orders
- In Favour of Assessee
- Citation Number : TS-554-ITAT-2016(Mum)-TP
- Tax Payer : Nivea India Pvt Ltd
ITAT: Remits LG Life Sciences' AMP-issue determination to TPO; Directs selling expenses exclusion from AMP-expenses
- In Favour of Assessee
- Citation Number : TS-553-ITAT-2016(DEL)-TP
- Tax Payer : L G Life sciences India Pvt Ltd
HC: Upholds ITAT-order allowing adjustment for difference in business model of assessee & comparable
- In Favour of Assessee
- Citation Number : TS-550-HC-2016(BOM)-TP
- Tax Payer : PFIZER Ltd
HC:ITAT to adjudicate ground on existence of international transaction relating to AMP-spend
- In Favour of Assessee
- Citation Number : TS-549-HC-2016(DEL)-TP
- Tax Payer : Casio India Company Private Limited
HC:Upholds ITAT; Accepts Commodity exchange quotation as valid CUP
- In Favour of Assessee
- Citation Number : TS-548-HC-2016(DEL)-TP
- Tax Payer : Cargill Food India Limited
ITAT: Cannot add markup on expense reimbursements which are merely balance sheet entries
- In Favour of Assessee
- Citation Number : TS-547-ITAT-2016(HYD)-TP
- Tax Payer : Cambridge Technology Enterprises Ltd
ITAT: Remits MAM selection and ALP determination for Zuari Cement; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-578-ITAT-2016(HYD)-TP
- Tax Payer : Zuari Cement Limited
HC:Dismisses Revenue’s appeal against ITAT-order accepting RPM for benchmarking export of motorcycles
- In Favour of Assessee
- Citation Number : TS-546-HC-2016(DEL)-TP
- Tax Payer : Yamaha Motor India P Ltd
HC:TP-adjustment in earlier-AY ‘sufficient’ reason for reopening assessment; Sec 148 notice valid
- In Favour of Revenue
- Citation Number : TS-829-HC-2011(GUJ)-TP
- Tax Payer : Tyco Valves & Controls India Pvt Ltd
HC: TP adjustment restricted to AE-transactions; No question of law arises considering precedents
- In Favour of Assessee
- Citation Number : TS-545-HC-2016(BOM)-TP
- Tax Payer : Sumit Diamond India Pvt Ltd
HC: Remands STMicroelectronics's ITAT order involving entity-classification & comparables' selection for fresh consideration
- In Favour of Assessee
- Citation Number : TS-544-HC-2016(DEL)-TP
- Tax Payer : STMicroelectronics Pvt Ltd
HC: Remits AMP-issue; ITAT to consider international transaction existence as specifically contested before DRP/ITAT
- In Favour of Both, Partially
- Citation Number : TS-543-HC-2016(DEL)-TP
- Tax Payer : Sony Ericsson Mobile Communications India Pvt Ltd
HC: Upholds ITAT-order; Revenue unable to demonstrate that conclusion on comparables selection perverse
- In Favour of Assessee
- Citation Number : TS-542-HC-2016(DEL)-TP
- Tax Payer : Rampgreen Solutions Pvt Ltd
HC:Admits Revenue’s appeal against TP-adjustment deletion on freight receipt/expenses
- In Favour of Revenue
- Citation Number : TS-541-HC-2016(BOM)-TP
- Tax Payer : Agility Logistics Pvt Ltd