Updates ( 9062 results )
HC: TP-adjustment restricted to international transactions & not entire turnover; Dismisses Revenue’s appeal
- In Favour of Assessee
- Citation Number : TS-538-HC-2016(BOM)-TP
- Tax Payer : Hindustan Unilever Ltd
HC: Forex-gains operating in nature; Follows Fiserv ruling, rejects Safe Harbour Rules reliance
- In Favour of Assessee
- Citation Number : TS-536-HC-2016(DEL)-TP
- Tax Payer : Agilis Information Technologies International Pvt Ltd
ITAT: Restricts guarantee commission ALP at 0.5%; Interest on AE-advances to be LIBOR based
- In Favour of Assessee
- Citation Number : TS-532-ITAT-2016(Mum)-TP
- Tax Payer : Grabal Alok Impex Limited
ITAT:Remits ALP-determination, notes different business models underlying commission payments to two AEs
- In Favour of Both, Partially
- Citation Number : TS-530-ITAT-2016(CHNY)-TP
- Tax Payer : Saint Gobain Glass India Pvt Ltd
ITAT: Deletes TP-adjustment on export commission paid to AE; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-529-ITAT-2016(Ahd)-TP
- Tax Payer : Sun Pharmaceutical Industries Ltd
ITAT: Remits functional comparability of 2 companies whose exclusion not contended before TPO/DRP
- In Favour of Assessee
- Citation Number : TS-526-ITAT-2016(Mum)-TP
- Tax Payer : Telcordia Technologies India Pvt Ltd
ITAT:Grants stay to ASB International; Applying external-TNMM vs internal-TNMM post-discounting in dispute
- In Favour of Assessee
- Citation Number : TS-523-ITAT-2016(Mum)-TP
- Tax Payer : ASB International Private Limited
ITAT: Rejects TPO's clubbing of investment advisory with investment banking segment as functionally different
- In Favour of Assessee
- Citation Number : TS-521-ITAT-2016(Mum)-TP
- Tax Payer : Goldman Sachs (I) Securities P Ltd
ITAT:Assessment with TP-adjustment of Rs. 69cr invalid as framed in amalgamating company’s name
- In Favour of Assessee
- Citation Number : TS-520-ITAT-2016(DEL)-TP
- Tax Payer : Maruti Suzuki India Ltd
ITAT: Excludes 6 companies as comparable for software development service provider
- In Favour of Assessee
- Citation Number : TS-519-ITAT-2016(Bang)-TP
- Tax Payer : Arcot R & D Software Pvt Ltd
ITAT: Dismisses assessee's appeal as withdrawn; TP-issues resolved under Indo-US MAP
- In Favour of Assessee
- Citation Number : TS-516-ITAT-2016(Bang)-TP
- Tax Payer : 24/7 Customer P Ltd
ITAT:Grants stay; MAM-selection for R&D / management fee receipt from AEs under dispute
- In Favour of Assessee
- Citation Number : TS-514-ITAT-2016(CHNY)-TP
- Tax Payer : Durr India Private Limited
ITAT:Upholds assessee’s internal TNMM to benchmark export transaction; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-675-ITAT-2015(CHNY)-TP
- Tax Payer : Greenland Exports Private Ltd
ITAT:Grants conditional stay; Assessee has arguable case on TP-issues
- In Favour of Assessee
- Citation Number : TS-511-ITAT-2016(CHNY)-TP
- Tax Payer : Socomec Innovative Power Solutions Pvt Ltd
ITAT:Grants conditional stay, cites need for verification of working-capital adjustment claim
- In Favour of Assessee
- Citation Number : TS-510-ITAT-2016(CHNY)-TP
- Tax Payer : Foxteq Services India Pvt Ltd
ITAT: Rejects Nil-ALP for technical support services as commercial expediency and benefit established
- In Favour of Assessee
- Citation Number : TS-509-ITAT-2016(DEL)-TP
- Tax Payer : Showa India Pvt Ltd
HC: Confirms ITAT-order deleting interest adjustment on receivables, notes assessee is debt-free company
- In Favour of Assessee
- Citation Number : TS-508-HC-2016(DEL)-TP
- Tax Payer : Bechtel India Ltd
HC: Upholds ITAT's exclusion of 4 comparables for software developer following earlier order
- In Favour of Assessee
- Citation Number : TS-507-HC-2016(DEL)-TP
- Tax Payer : Toluna India Pvt Ltd
HC:Upholds ITAT’s adjustment to comparable's profit-margin for cost-free supplies from Railways
- In Favour of Assessee
- Citation Number : TS-506-HC-2016(DEL)-TP
- Tax Payer : Bombardier Transportation India Pvt Ltd
ITAT: Excludes comparables for software-developer applying turnover & RPT fliter; Follows precedents
- In Favour of Assessee
- Citation Number : TS-505-ITAT-2016(Bang)-TP
- Tax Payer : JDA Software Private Limited