Updates ( 9073 results )

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ITAT: Denies exclusion of high profit making company as loss making comparables included

  • In Favour of Both, Partially
  • Citation Number : TS-35-ITAT-2016(PUN)-TP
  • Tax Payer : SunGard Solutions (India) Pvt Ltd

ITAT: Excludes 10 comparables citing functional differences; Considers segmental margin for Megasoft

  • In Favour of Assessee
  • Citation Number : TS-666-ITAT-2015(HYD)-TP
  • Tax Payer : ADP P Ltd v DCIT

ITAT: Rejects Rs 1-200cr turnover-filter for giving absurd results, declines additional ground admission

  • In Favour of Both, Partially
  • Citation Number : TS-33-ITAT-2016(Bang)-TP
  • Tax Payer : Textron India Pvt Ltd

ITAT: Rejects application of employee-cost filter absent TPO's justification; Rules on comparable selection

  • In Favour of Assessee
  • Citation Number : TS-32-ITAT-2016(Bang)-TP
  • Tax Payer : Infinera India Ltd

ITAT: Excludes 4 comparables for ITeS-provider assessee; Follows Hyundai Motors ruling

  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2016(HYD)-TP
  • Tax Payer : Cognizant Technology Services P Ltd

ITAT: Excludes 8 comparables for IT, ITeS provider; Remits working capital adjustment issue

  • In Favour of Both, Partially
  • Citation Number : TS-28-ITAT-2016(DEL)-TP
  • Tax Payer : Equant Solutions India Pvt Ltd

ITAT: Excludes Celestial Biolab due to functional differences; Follows Broadcom Communication ruling

  • In Favour of Assessee
  • Citation Number : TS-665-ITAT-2015(Bang)-TP
  • Tax Payer : Interwoven Software Services India (P) Ltd

ITAT:Grants partial stay; LG-Electronics ruling diluted by Sony HC ruling on AMP-issue

  • In Favour of Both, Partially
  • Citation Number : TS-27-ITAT-2016(Mum)-TP
  • Tax Payer : Volkswagen Group Sales India Pvt Ltd

ITAT: Remits comparable; Information collected u/s 133(6) to be verified by AO/TPO

  • In Favour of Assessee
  • Citation Number : TS-664-ITAT-2015(Mum)-TP
  • Tax Payer : Sparkles Dhandho Advisors Private Limited

ITAT: Motilal Oswal incomparable with assessee providing non-binding investment advisory services; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2016(Mum)-TP
  • Tax Payer : TA Associates Advisory P Ltd

ITAT: Remits assessment on Amalgamating Company post merger-date to DRP for verifying facts

  • In Favour of Both, Partially
  • Citation Number : TS-25-ITAT-2016(DEL)-TP
  • Tax Payer : Adobe Software India Pvt Ltd

ITAT: Remits grant of working-capital and start-up cost adjustment issue, follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-24-ITAT-2016(DEL)-TP
  • Tax Payer : Marconi Telecommunication India Pvt Ltd

ITAT: Remits treatment of copyright infringement expenditure paid to AE for factual verification

  • In Favour of Both, Partially
  • Citation Number : TS-23-ITAT-2016(HYD)-TP
  • Tax Payer : Avineon India P Ltd

ITAT: Deletes TP-adjustment on delayed AE-receivables realized within 60 days credit period 'outer limit'

  • In Favour of Assessee
  • Citation Number : TS-21-ITAT-2016(DEL)-TP
  • Tax Payer : Ameriprise India Pvt Ltd

ITAT:CIT(A) duty-bound to record reasons for fresh evidence admission, remits royalty TP-issue

  • In Favour of Both, Partially
  • Citation Number : TS-661-ITAT-2015(PAN)-TP
  • Tax Payer : Betts India Pvt Ltd

ITAT: Applies Rs 200cr turnover filter, follows Bom-HC Pentair ruling absent jurisdictional HC ruling

  • In Favour of Both, Partially
  • Citation Number : TS-20-ITAT-2016(Bang)-TP
  • Tax Payer : Obopay Mobile Technology India Private Limited

ITAT: Excludes comparable with high turnover, functional differences; Rejects upper-cap on working-capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-660-ITAT-2015(Bang)-TP
  • Tax Payer : Moog Controls India P Ltd

ITAT: Admits additional-ground for excluding functionally different comparable, as similar companies already rejected

  • In Favour of Both, Partially
  • Citation Number : TS-659-ITAT-2015(Mum)-TP
  • Tax Payer : Tevapharm India Private Limited

ITAT: Deletes Rs 4.54 crores TP-adjustment following earlier order; Benefit from AE-services duly demonstrated

  • In Favour of Assessee
  • Citation Number : TS-657-ITAT-2015(JPR)-TP
  • Tax Payer : Gillete India Ltd

ITAT:Remits ALP-determination of R&D services to consider audited financials for comparables

  • In Favour of Both, Partially
  • Citation Number : TS-17-ITAT-2016(DEL)-TP
  • Tax Payer : Schneider Electric India P Ltd