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ITAT: Admits additional ground; Applicability of TP-provisions to Sec 10A-entity a purely legal issue

  • In Favour of Assessee
  • Citation Number : TS-412-ITAT-2016(DEL)-TP
  • Tax Payer : Microsoft India (R&D) Pvt Ltd

ITAT: Retains Bodhtree, excludes 12 comparables for benchmarking software development service ; Follows Kodiak ruling

  • In Favour of Both, Partially
  • Citation Number : TS-410-ITAT-2016(Bang)-TP
  • Tax Payer : Trilogy E-Business Software India Pvt Ltd.

ITAT: Upholds CIT(A)’s TP-adjustment deletion on depreciation of IPR; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-409-ITAT-2016(Mum)-TP
  • Tax Payer : Gharda Chemicals Ltd

ITAT:Allows assessee’s miscellaneous petition; Recalls earlier order citing unadjudicated comparables issues

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2016(Bang)-TP
  • Tax Payer : Open Silicon Research Pvt Ltd

ITAT: Excludes 2 and remits inclusion of 1 comparable in assessee's software-development segment

  • In Favour of Both, Partially
  • Citation Number : TS-407-ITAT-2016(Bang)-TP
  • Tax Payer : Autodesk India Pvt Ltd

ITAT: Grants stay; Comparables’ selection for investment advisory services in dispute

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2016(Mum)-TP
  • Tax Payer : Goldman Sachs Assets Management India Pvt Ltd

ITAT:Grants partial stay; Refrains from adjudicating TP-issue merits as factual in nature

  • In Favour of Assessee
  • Citation Number : TS-403-ITAT-2016(Bang)-TP
  • Tax Payer : Citizen Watches India P Ltd

ITAT: Grants stay subject to Rs 2cr payment; Comparables selection disputed issue

  • In Favour of Assessee
  • Citation Number : TS-402-ITAT-2016(Bang)-TP
  • Tax Payer : 24/7 Customer Pvt Ltd

ITAT:Stays Rs 35cr demand; AO’s order passed pursuant to DRP-directions barred by limitation

  • In Favour of Assessee
  • Citation Number : TS-401-ITAT-2016(Bang)-TP
  • Tax Payer : The Himalaya Drug Company

ITAT:Dismisses stay-petition as not pressed since early appeal hearing request acceded to

  • In Favour of Assessee
  • Citation Number : TS-400-ITAT-2016(Bang)-TP
  • Tax Payer : Essilor India Pvt Ltd

ITAT: Dismisses stay-petition as withdrawn, as entire Rs 913 cr disputed demand discharged

  • In Favour of Assessee
  • Citation Number : TS-399-ITAT-2016(Bang)-TP
  • Tax Payer : Infosys Ltd

ITAT: Grants partial-stay as rectification application for comparables' margin correction pending before AO

  • In Favour of Assessee
  • Citation Number : TS-398-ITAT-2016(Bang)-TP
  • Tax Payer : First Advantage Global Operating Centre Pvt Ltd

ITAT: Grants stay; Comparables selection for assessee’s investment advisory services provision in dispute

  • In Favour of Assessee
  • Citation Number : TS-397-ITAT-2016(Mum)-TP
  • Tax Payer : Wells Fargo Real Estate Advisors Private Limite

ITAT: Grants conditional stay; Balance of convenience in assessee’s favour as 68% demand discharged

  • In Favour of Assessee
  • Citation Number : TS-396-ITAT-2016(Mum)-TP
  • Tax Payer : Tevapharm India Private Ltd

ITAT: Grants conditional-stay; Comparables’ selection factual issue & assessee unable to demonstrate financial hardship

  • In Favour of Both, Partially
  • Citation Number : TS-394-ITAT-2016(Bang)-TP
  • Tax Payer : Huawei Technologies India P Ltd

ITAT:Grants stay subject to Rs.1crore payment by assessee; TP-adjustment on AMP-expenses in dispute

  • In Favour of Assessee
  • Citation Number : TS-393-ITAT-2016(DEL)-TP
  • Tax Payer : Reebok India Company

ITAT:Grants stay; TP-adjustment on back-to-back payment for ONGC contract execution under dispute

  • In Favour of Assessee
  • Citation Number : TS-391-ITAT-2016(Mum)-TP
  • Tax Payer : Transocean Drilling Services (I) Pvt Ltd

ITAT:Grants conditional-stay considering prima-facie case & refund adjustment due for earlier AY

  • In Favour of Assessee
  • Citation Number : TS-390-ITAT-2016(Kol)-TP
  • Tax Payer : The Structural Waterproofing Company Pvt Limited

ITAT: Grants stay subject to Rs.50lakhs payment by assessee; Comparables’ selection disputed issue

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2016(Mum)-TP
  • Tax Payer : Capita India Pvt Ltd

ITAT:Grants stay considering earlier-year orders; TP-adjustment on AMP expenses in dispute

  • In Favour of Assessee
  • Citation Number : TS-388-ITAT-2016(Mum)-TP
  • Tax Payer : Heinz India Pvt Ltd