Updates ( 9073 results )

Filters

ITAT: Admits additional evidence; Segmental data relating to internal comparables, 'relevant' data

  • In Favour of Assessee
  • Citation Number : TS-342-ITAT-2016(DEL)-TP
  • Tax Payer : Seven N Consulting Pvt Ltd

ITAT: Genesys International comparable with ITES-provider; Remits capacity adjustment following earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-341-ITAT-2016(PUN)-TP
  • Tax Payer : Affinity Express India Pvt Ltd

ITAT: Admits additional grounds for comparables exclusion and RPT-filter modification to 15%

  • In Favour of Both, Partially
  • Citation Number : TS-340-ITAT-2016(Bang)-TP
  • Tax Payer : Pole to Win India Pvt Ltd

ITAT:DRP to pass reasoned order; Although ‘res-judicata’ inapplicable, ‘consistency rule’ still applies

  • In Favour of Both, Partially
  • Citation Number : TS-339-ITAT-2016(Mum)-TP
  • Tax Payer : Bayer CropScience Limited

ITAT: Applies markup agreed under US-MAP to non-US transactions, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2016(Mum)-TP
  • Tax Payer : J P Morgan Services India P Ltd

ITAT:Deletes Rs.326cr adjustment; Assessee entiteld to cost-plus remuneration, not on commission basis

  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2016(DEL)-TP
  • Tax Payer : GAP International Sourcing (India) Pvt Ltd

ITAT: Applies 3% R&D filter, Rs 25-150cr turnover filter for selecting comparables for software developer

  • In Favour of Both, Partially
  • Citation Number : TS-334-ITAT-2016(PUN)-TP
  • Tax Payer : BMC Software India Pvt Ltd

ITAT: AO cannot refer matter decided by DRP back to TPO; Deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2016(Bang)-TP
  • Tax Payer : Lenovo (India) P Ltd

ITAT: Upholds TNMM for benchmarking import of API; Follows earlier year orders

  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2016(Mum)-TP
  • Tax Payer : UCB India Ltd

ITAT:Remits TP grounds related to interest on subsidiary loan; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-329-ITAT-2016(DEL)-TP
  • Tax Payer : Motherson Sumi Systems Ltd

ITAT: TPO to consider capacity-utilisation adjustment & other adjustments allowed in subsequent-AYs

  • In Favour of Both, Partially
  • Citation Number : TS-328-ITAT-2016(PUN)-TP
  • Tax Payer : Nord Drive Systems Pvt Ltd

ITAT: Excludes 2 functionally dissimilar comparables for investment advisory service provider; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-327-ITAT-2016(Mum)-TP
  • Tax Payer : AGM India Advisors Private Limited

ITAT: Excludes Celestial-Biolabs on grounds of functional dissimilarity for software developer; Follows Infineon-ruling

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2016(Bang)-TP
  • Tax Payer : The CSR India Pvt Ltd

ITAT: Remits MAM-selection for purchases; Revenue’s reason for TNMM over RPM selection unclear

  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2016(DEL)-TP
  • Tax Payer : Stryker India Pvt Ltd

ITAT: Declines applying Rs.200cr turnover filter for service sector, relies on Willis Processing ruling

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2016(Bang)-TP
  • Tax Payer : Societe Generale Global Solution Centre Pvt Ltd

ITAT: Company with diversified segments can't be compared with mere manufacturer; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-322-ITAT-2016(CHNY)-TP
  • Tax Payer : Myunghwa Automotive India Pvt Ltd

ITAT: Remits KPO companies' comparability as relevant HC rulings not available during assessment

  • In Favour of Both, Partially
  • Citation Number : TS-321-ITAT-2016(DEL)-TP
  • Tax Payer : Omniglobe Information Technologies (India) Pvt Ltd

ITAT: Applies 15% RPT filter over 25% as sufficient comparables available; Follows Textron ruling

  • In Favour of Both, Partially
  • Citation Number : TS-318-ITAT-2016(Bang)-TP
  • Tax Payer : LSI Technologies India Pvt Ltd

ITAT: Applies Intoto-ruling to exclude 8 functionally dissimilar comparables as facts identical

  • In Favour of Assessee
  • Citation Number : TS-317-ITAT-2016(HYD)-TP
  • Tax Payer : D.E. Shaw India Software Pvt Ltd

ITAT: Excludes 12 functionally dissimilar comparables for software development service provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-315-ITAT-2016(Bang)-TP
  • Tax Payer : Infor (Bangalore) P Ltd