Updates ( 9063 results )

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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

ITAT:Accepts TNMM over CPM for benchmarking exports to AE; Follows Gemstone-Glass ruling

  • In Favour of Both, Partially
  • Citation Number : TS-673-ITAT-2015(Ahd)-TP
  • Tax Payer : Pino Bisazza Glass Pvt Ltd

ITAT:Excludes 5 functionally dissimilar comparables for assessee providing procurement services to AE

  • In Favour of Assessee
  • Citation Number : TS-453-ITAT-2016(DEL)-TP
  • Tax Payer : Adidas Technical Services P Ltd

ITAT: Remits location savings TP-issue; AO to consider if facts identical to Watson-Pharma ruling

  • In Favour of Both, Partially
  • Citation Number : TS-452-ITAT-2016(Mum)-TP
  • Tax Payer : PFIZER Ltd

ITAT:Deletes interest adjustment on loan from foreign-AE; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-451-ITAT-2016(Bang)-TP
  • Tax Payer : Rittal India Pvt Ltd

ITAT: Sets aside 'cryptic' CIT(A)-order on intra-group services rendered by UK-bank's Indian branch

  • In Favour of Both, Partially
  • Citation Number : TS-450-ITAT-2016(Mum)-TP
  • Tax Payer : Barclays Bank PLC

ITAT: Excludes Infosys Technologies as comparable following jurisdictional HC-ruling in Pentair India

  • In Favour of Assessee
  • Citation Number : TS-449-ITAT-2016(Mum)-TP
  • Tax Payer : LRN Technology and Content Solutions (India) Pvt Ltd

ITAT: Remits comparables selection to consider assessee’s objections on all filters / functional dissimilarities

  • In Favour of Both, Partially
  • Citation Number : TS-448-ITAT-2016(Bang)-TP
  • Tax Payer : Supervalu Services India Pvt Ltd

ITAT: Stresses on functional similarity based on segmental details; Includes 2 comparables

  • In Favour of Both, Partially
  • Citation Number : TS-447-ITAT-2016(DEL)-TP
  • Tax Payer : Rolls Royce Energy Systems India Pvt Ltd

HC: Upholds ITAT's exclusion of Cosmic-Global despite its inclusion as comparable before TPO/DRP

  • In Favour of Assessee
  • Citation Number : TS-446-HC-2016(DEL)-TP
  • Tax Payer : Xchanging Technology Services India Pvt Ltd

ITAT:Remits loan-syndication fee allocation issue to TPO; Follows Credit Lyonnais, Calyon Bank rulings

  • In Favour of Both, Partially
  • Citation Number : TS-444-ITAT-2016(Mum)-TP
  • Tax Payer : RBS Financial Services (India) Pvt Ltd

ITAT: Remits capacity adjustment issue for de-novo adjudication absent appreciation of assesee’s submissions

  • In Favour of Both, Partially
  • Citation Number : TS-441-ITAT-2016(PUN)-TP
  • Tax Payer : Geisel India Pvt Ltd

ITAT:Declines stay; Capacity utilization adjustment & entity-level TP-adjustment in dispute

  • In Favour of Revenue
  • Citation Number : TS-440-ITAT-2016(Bang)-TP
  • Tax Payer : Inteva Products India Automotive Pvt Ltd

ITAT:Remits comparables selection for de-novo adjudication considering contradictory stand taken by CIT(A)

  • In Favour of Both, Partially
  • Citation Number : TS-438-ITAT-2016(DEL)-TP
  • Tax Payer : Actis Advisers Pvt Ltd

ITAT: Grants stay as 50% demand discharged and TP-adjustment debatable issue

  • In Favour of Assessee
  • Citation Number : TS-434-ITAT-2016(Bang)-TP
  • Tax Payer : Mercedes-Benz Research & Development India Pvt Ltd

ITAT: Grants stay as 50% demand discharged; Comparables’ selection disputed issue

  • In Favour of Assessee
  • Citation Number : TS-433-ITAT-2016(Bang)-TP
  • Tax Payer : Microsoft Research Lab India Pvt Ltd

ITAT: Grants stay as 50% demand discharged; Functional comparability of companies disputed issue

  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2016(Bang)-TP
  • Tax Payer : GE India Exports Pvt Ltd

ITAT: Grants stay as 50%-demand, arising from TP-adjustment on comparables selection, already discharged

  • In Favour of Assessee
  • Citation Number : TS-431-ITAT-2016(Bang)-TP
  • Tax Payer : GE Intelligent Platform Pvt Ltd

ITAT: Grants partial stay; Considers demand reduction on credit of advance-tax / self-assessment tax

  • In Favour of Assessee
  • Citation Number : TS-430-ITAT-2016(Bang)-TP
  • Tax Payer : EADS India P Ltd

ITAT:Grants partial-stay; TPO’s internal-TNMM selection can’t be prima-facie concluded as wrong / impermissible

  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2016(Bang)-TP
  • Tax Payer : Dhanya Agroindustrial Pvt Ltd