Updates ( 9073 results )

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ITAT: Confirms CIT(A) order deleting TP-adjustment; TNMM doesn't envisage comparison of gross margins

  • In Favour of Assessee
  • Citation Number : TS-80-ITAT-2016(PUN)-TP
  • Tax Payer : Cummins India Ltd

ITAT:Upholds CIT(A) order deleting TP adjustment on purchase of equipments/software

  • In Favour of Assessee
  • Citation Number : TS-78-ITAT-2016(DEL)-TP
  • Tax Payer : C-Dot Alcatel-Lucent Research Centre Pvt. Lt

ITAT: Dismisses Cisco’s stay-application; No demand outstanding after adjusting earlier years' refund

  • In Favour of Assessee
  • Citation Number : TS-71-ITAT-2016(Bang)-TP
  • Tax Payer : Cisco Systems (India) Pvt Ltd

ITAT:Denies stay citing appeal hearing on March 8; Notes issue involves Infosys comparability

  • In Favour of Both, Partially
  • Citation Number : TS-70-ITAT-2016(Bang)-TP
  • Tax Payer : Subex Ltd

ITAT: Allows Miscellaneous Petition, Directs application of RPT/ turnover filter to all comparables

  • In Favour of Assessee
  • Citation Number : TS-69-ITAT-2016(Bang)-TP
  • Tax Payer : NTT Data FA Insurance Systems India Pvt Ltd

ITAT:Remits RPM vs TNMM issue; TPO to consider assessee's comparables on RPM-selection

  • In Favour of Both, Partially
  • Citation Number : TS-67-ITAT-2016(HYD)-TP
  • Tax Payer : St Jude Medical India Pvt Ltd

ITAT:Extends benefit of doubt to assessee; Allows additional-evidence submssion substantiating intro-group services

  • In Favour of Assessee
  • Citation Number : TS-64-ITAT-2016(Bang)-TP
  • Tax Payer : Cisco Systems Capital (Ind.) Pvt Ltd

ITAT:Rejects Nil ALP determination for royalty applying Cushman & Wakefield ratio, remits issue

  • In Favour of Assessee
  • Citation Number : TS-63-ITAT-2016(DEL)-TP
  • Tax Payer : Contitech India Pvt Ltd

ITAT: Grants stay; Assessee's non-manufacturer status under excise-law impacts disputed comparable inclusion

  • In Favour of Assessee
  • Citation Number : TS-60-ITAT-2016(Mum)-TP
  • Tax Payer : UPM-Kymmene India Private Limited

ITAT:Accepts TPO's 'business support services' characterization; Broad functional comparability relevant under TNMM

  • In Favour of Both, Partially
  • Citation Number : TS-56-ITAT-2016(DEL)-TP
  • Tax Payer : Marubeni-Itochu Steel India Pvt Ltd

ITAT:Grants stay extension as assessee not responsible for delay in appeal-disposal

  • In Favour of Assessee
  • Citation Number : TS-55-ITAT-2016(Ahd)-TP
  • Tax Payer : General Motors India Pvt Ltd

ITAT:Quashes assessment order passed without forwarding draft-order to assessee; Follows HC’s Zuari-ruling

  • In Favour of Assessee
  • Citation Number : TS-54-ITAT-2016(PAN)-TP
  • Tax Payer : Andrew Telecommunications (P) Ltd

ITAT:Upholds CIT(A)'s rejection for making DRP-reference; TP-adjustment post search & seizure sustained

  • In Favour of Revenue
  • Citation Number : TS-52-ITAT-2016(Mum)-TP
  • Tax Payer : Gems International

ITAT:Rejects classification as routine service-provider for Adidas-India rendering comprehensive procurement advisory services

  • In Favour of Both, Partially
  • Citation Number : TS-50-ITAT-2016(DEL)-TP
  • Tax Payer : Adidas Technical Services P Ltd

ITAT: Allows Deloitte’s appeal withdrawal as TP-issues resolved under Indo-US MAP

  • In Favour of Assessee
  • Citation Number : TS-49-ITAT-2016(HYD)-TP
  • Tax Payer : Deloitte Support Services India Pvt Ltd

ITAT:Grants stay considering TPO's non-adherence with ITAT directions in original appeal

  • In Favour of Both, Partially
  • Citation Number : TS-48-ITAT-2016(Ahd)-TP
  • Tax Payer : General Motors India Pvt Ltd

ITAT:Directs TPO to consider assessee's ‘gross level analysis’ argument for import ALP-justification

  • In Favour of Both, Partially
  • Citation Number : TS-47-ITAT-2016(DEL)-TP
  • Tax Payer : Daikin Air conditioning India Pvt Ltd

ITAT: Restricts guarantee commission ALP at 0.5%, deletes TP-adjustment on AE debit balance

  • In Favour of Both, Partially
  • Citation Number : TS-43-ITAT-2016(Mum)-TP
  • Tax Payer : Nimbus Communications Ltd

ITAT: Remits TP-adjustment on technical services transaction; Directs consideration of subsequent year findings

  • In Favour of Both, Partially
  • Citation Number : TS-667-ITAT-2015(CHNY)-TP
  • Tax Payer : Invensys India Pvt Ltd

ITAT: Excludes 10 comparables for software development services provider; Restricts TP-adjustment to AE-transactions

  • In Favour of Both, Partially
  • Citation Number : TS-39-ITAT-2016(HYD)-TP
  • Tax Payer : NTT Data India Enterprises Application Services Private Limited