Updates ( 9068 results )

Filters

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

ITAT: Grants third stay extension; Considers resolution of TP-dispute under MAP

  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2016(Mum)-TP
  • Tax Payer : Anchor Electricals Private Limited

ITAT: Grants stay / conditional stay for AY 2007-08/ AY 2011-12; Management charges ALP in dispute

  • In Favour of Assessee
  • Citation Number : TS-427-ITAT-2016-TP
  • Tax Payer : Fosroc Chemicals India P Ltd

ITAT:Grants stay; Comparables’ selection for non-binding investment advisory services provision in dispute

  • In Favour of Assessee
  • Citation Number : TS-426-ITAT-2016(Mum)-TP
  • Tax Payer : Goldman Sachs (I) Securities P Ltd

ITAT: Grants stay considering 40%-demand recovered on refund adjustment; Comparables selection in dispute

  • In Favour of Assessee
  • Citation Number : TS-425-ITAT-2016(Mum)-TP
  • Tax Payer : Ness Technologies (India) Private Ltd

ITAT: Grants stay extension; Delay in appeal-disposal not attributable to assessee and 50%-demand discharged

  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2016(Bang)-TP
  • Tax Payer : Xchanging Solutions Ltd

ITAT: Grants stay of demand considering 80% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-423-ITAT-2016(Bang)-TP
  • Tax Payer : Tesco Hindustan Services Centre P Ltd

ITAT:Grants extension of stay; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-422-ITAT-2016(Bang)-TP
  • Tax Payer : Manipal Global Education Services Pvt Ltd

ITAT:Grants stay, TP-adjustment on AMP-expenses in dispute; Considers 2 pending rectification petitions

  • In Favour of Assessee
  • Citation Number : TS-421-ITAT-2016(CHANDI)-TP
  • Tax Payer : Widex India Pvt Ltd

ITAT: Grants stay of demand (arising from TP-adjustment) subject to Rs.1crore payment by assessee

  • In Favour of Assessee
  • Citation Number : TS-420-ITAT-2016(Mum)-TP
  • Tax Payer : Solar Turbines India Pvt Ltd

ITAT:Grants stay subject to early hearing; Entity-level TNMM dispute factual & evenly poised

  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2016(Mum)-TP
  • Tax Payer : Pradigm Geophysical (I) Private Limited

ITAT: Rules on comparable selection; 'cost of services' part of salary for CG-Vak

  • In Favour of Assessee
  • Citation Number : TS-417-ITAT-2016(DEL)-TP
  • Tax Payer : SAIC India Private Limited

ITAT: Allows Sec 10B-deduction on profits exceeding ALP; Follows earlier-order despite Pendency before HC

  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2016(CHNY)-TP
  • Tax Payer : Tweezerman (India) Pvt Ltd

ITAT: Upholds CIT(A)'s correction of PLI computation for management consultancy services

  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2016(DEL)-TP
  • Tax Payer : AT Kearney Ltd

ITAT: DRP cannot travel beyond TP-methods prescribed u/s 92C; Restores custom duty adjustment

  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2016(CHNY)-TP
  • Tax Payer : Doowon Automotive Systems India Pvt Ltd

ITAT: Refuses to invalidate final order not in confirmity with DRP-directions, remits TP-issues

  • In Favour of Both, Partially
  • Citation Number : TS-413-ITAT-2016(Bang)-TP
  • Tax Payer : Marvel India Pvt Ltd