Updates ( 9062 results )
ITAT: Deletes TP-adjustment as below 5% range of ALP variation; Follows jurisdictional HC-rulings
- In Favour of Assessee
- Citation Number : TS-504-ITAT-2016(DEL)-TP
- Tax Payer : EDAG Engineering & Design India Pvt Ltd
ITAT: KALS-Information incomparable to software developer assessee; Remits comparability of ICRA Techno-Analytics
- In Favour of Both, Partially
- Citation Number : TS-502-ITAT-2016(Bang)-TP
- Tax Payer : Aptean Software India Pvt Ltd
ITAT: Technical support fees paid to AE, not sham transaction; Remits ALP determination
- In Favour of Assessee
- Citation Number : TS-494-ITAT-2016(HYD)-TP
- Tax Payer : IWM Constructions (P) Ltd
ITAT: RBI-approved royalty payment at ALP considering Circular No. 5; Follows SGS India HC-ruling
- In Favour of Assessee
- Citation Number : TS-489-ITAT-2016(Mum)-TP
- Tax Payer : Dow Agrosciences India Pvt Ltd
ITAT: Revised Form 3CEB filed before assessment completion cannot be ignored for ALP-determination
- In Favour of Both, Partially
- Citation Number : TS-487-ITAT-2016(CHNY)-TP
- Tax Payer : Ashok Leyland Limited
HC: Confirms ITAT orders on selection of comparables for benchmarking engineering support services
- In Favour of Assessee
- Citation Number : TS-482-HC-2016(DEL)-TP
- Tax Payer : Bechtel India Ltd
ITAT:Can't restrict capacity adjustment only to depreciation, considering other fixed costs necessary
- In Favour of Both, Partially
- Citation Number : TS-481-ITAT-2016(DEL)-TP
- Tax Payer : Calsonic Kansel Motherson Products Ltd
ITAT:Remits ALP-determination; Follows earlier-order wherein TNMM upheld over RPM for non-trader/ distributor
- In Favour of Both, Partially
- Citation Number : TS-479-ITAT-2016(Bang)-TP
- Tax Payer : Cisco Systems India Pvt Ltd
ITAT: Upholds TPO’s TNMM over assessee's CPM/CUP for benchmarking software development services
- In Favour of Both, Partially
- Citation Number : TS-477-ITAT-2016(Bang)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
ITAT: Deletes TP-adjustment, excludes 5 comparable due to functional dissimilarity
- In Favour of Both, Partially
- Citation Number : TS-476-ITAT-2016(Bang)-TP
- Tax Payer : Infinera India Pvt Ltd
SC:Govt. undertakes to 'abide' by MAT circular/press release in Castleton case
- In Favour of Revenue
- Citation Number : TS-674-SC-2015-TP
- Tax Payer : Castleton Investment Ltd
ITAT:Restores support services TP-issue back to DRP for passing of speaking order
- In Favour of Both, Partially
- Citation Number : TS-475-ITAT-2016(Mum)-TP
- Tax Payer : Munich Re India Services Pvt Ltd
ITAT: Directs expeditious disposal of rectification application on AE-balances write-off; Remits royalty transaction
- In Favour of Both, Partially
- Citation Number : TS-474-ITAT-2016(Mum)-TP
- Tax Payer : SABMiller India Ltd
ITAT:+/-5 benefit to be granted only if variation within tolerance-margin; Remits issue
- In Favour of Both, Partially
- Citation Number : TS-473-ITAT-2016(Bang)-TP
- Tax Payer : Novo Nordisk India Pvt Ltd
ITAT:Rejects single comparable for benchmarking marketing services to AE, follows Fortune –Infotech ruling
- In Favour of Both, Partially
- Citation Number : TS-468-ITAT-2016(CHNY)-TP
- Tax Payer : GE Healthcare Bio-Sciences Ltd
ITAT: Sets aside DRP’s non-speaking order rejecting additional evidence, relies on earlier rulings
- In Favour of Both, Partially
- Citation Number : TS-465-ITAT-2016(CHNY)-TP
- Tax Payer : AVO Carbon India Pvt Ltd
ITAT:Upholds TPO/DRP’s transaction specific approach to benchmark management fee payment to AE
- In Favour of Revenue
- Citation Number : TS-464-ITAT-2016(CHNY)-TP
- Tax Payer : YCH Logistics India Private Limited
ITAT: Allows assessee’s appeal withdrawal as TP-issue resolved under MAP
- In Favour of Assessee
- Citation Number : TS-461-ITAT-2016(Bang)-TP
- Tax Payer : 24/7 Customer Private Limited
ITAT: Allows assessee’s miscellaneous petition; Adjustments for non-operating costs remained un-adjudicated in appeal
- In Favour of Assessee
- Citation Number : TS-460-ITAT-2016(Bang)-TP
- Tax Payer : Telelogic India Pvt Ltd
ITAT: Deletes TP-adjustment absent profit motive; Exports undertaken for attaining Star export-house status
- In Favour of Assessee
- Citation Number : TS-458-ITAT-2016(DEL)-TP
- Tax Payer : Pepsico India Holdings P Ltd