Updates ( 9073 results )

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ITAT: Grants stay; Restricts Revenue from taking coercive steps when substantial refund due

  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2016(Bang)-TP
  • Tax Payer : Yodlee Infotech P Ltd

ITAT: Grants stay; Considers substantial demand reduction on adjustment of prior years refund

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2016(Bang)-TP
  • Tax Payer : Cisco Systems (India) P Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2016(Bang)-TP
  • Tax Payer : AstraZeneca Pharma India Ltd

ITAT: Grants stay of Rs 35 crores demand; Foreign-AE as tested-party issue decided in assessee’s favour

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2016-TP
  • Tax Payer : General Motors India Pvt Ltd

ITAT: Stays Rs 8 crores demand arising from AMP-adjustment; Balance of convenience in assessee’s favour

  • In Favour of Assessee
  • Citation Number : TS-365-ITAT-2016(DEL)-TP
  • Tax Payer : Readers Digest Book and Home Entertainment India P Ltd

ITAT: Restores stay vacated earlier considering Rs 25 lakhs deposit & rectification in appeal-memo defect

  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2016(CHNY)-TP
  • Tax Payer : Foxteq Services India Pvt Ltd

ITAT: Retains Avni-Cincom as comparable for software developer; Follows Toluna over Sun-Life ruling

  • In Favour of Both, Partially
  • Citation Number : TS-362-ITAT-2016(DEL)-TP
  • Tax Payer : AVL India Software Pvt Ltd

ITAT: Excludes 9 comparables for software development services provider; Follows Toluna India ruling

  • In Favour of Both, Partially
  • Citation Number : TS-361-ITAT-2016(DEL)-TP
  • Tax Payer : Nokia Siemens Networks India Pvt Ltd

ITAT: Remits TP-additions on AMP-expenses & royalty payment following earlier year decision

  • In Favour of Both, Partially
  • Citation Number : TS-360-ITAT-2016(DEL)-TP
  • Tax Payer : Maruti Suzuki India Ltd

ITAT: Excludes preliminary / pre-operative expenses from operating cost absent connection with business operations

  • In Favour of Both, Partially
  • Citation Number : TS-359-ITAT-2016(Bang)-TP
  • Tax Payer : KHF Components Pvt Ltd

ITAT: Medical transcription incomparable with data processing, retail marketing service; Rejects comparable inclusion

  • In Favour of Both, Partially
  • Citation Number : TS-357-ITAT-2016(DEL)-TP
  • Tax Payer : OKS Span Tech Pvt Ltd

ITAT: Variation in PLI cannot itself justify use of multiple year data

  • In Favour of Revenue
  • Citation Number : TS-356-ITAT-2016(PUN)-TP
  • Tax Payer : Vishay Components India Pvt Ltd

ITAT: Excludes 7 comparables for IT/ITES provider; Follows earlier-order on identical facts

  • In Favour of Assessee
  • Citation Number : TS-355-ITAT-2016(DEL)-TP
  • Tax Payer : Orange Business Services India Solutions Pvt Ltd

ITAT: Adopts 15% RPT-filter considering availability of comparables; 0% filter an ‘impossible situation’

  • In Favour of Assessee
  • Citation Number : TS-354-ITAT-2016(Bang)-TP
  • Tax Payer : Net Devices India Pvt Ltd

ITAT: Rules on comparables selection for assessee's software development / ITES segments, follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-351-ITAT-2016(Mum)-TP
  • Tax Payer : GlobeOp Financial Services India

ITAT: Excludes 2 comparables outsourcing majority work; Turnover no ground for exclusion

  • In Favour of Assessee
  • Citation Number : TS-349-ITAT-2016(DEL)-TP
  • Tax Payer : American Express India Private Ltd

ITAT: Mere fraud allegation no reason to exclude comparable if business impact unproved

  • In Favour of Both, Partially
  • Citation Number : TS-348-ITAT-2016(Bang)-TP
  • Tax Payer : Goldman Sachs Services P Ltd

ITAT: Upholds grant of working-capital adjustment and Mascon Global exclusion for software developer

  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2016(PUN)-TP
  • Tax Payer : BMC Software India Pvt Ltd

ITAT: Upholds TNMM over CUP for benchmarking purchase of APIs; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2016(Mum)-TP
  • Tax Payer : UCB India Pvt Ltd

ITAT: Directs CIT(A) to adjudicate on TP-adjustment in respect of joint venture arrangement

  • In Favour of Assessee
  • Citation Number : TS-343-ITAT-2016(Mum)-TP
  • Tax Payer : Mahindra Automobiles Distributor Private Limited