Updates ( 9073 results )
ITAT: CIT(A)'s direction to verify data availability, not limiting AO's power to consider comparability
- In Favour of Assessee
- Citation Number : TS-545-ITAT-2015(Bang)-TP
- Tax Payer : Vmoksha Technologies P Ltd
ITAT: Excludes 4 merchant banking companies, functionally incomparable with investment advisor assessee
- In Favour of Assessee
- Citation Number : TS-544-ITAT-2015(Mum)-TP
- Tax Payer : General Atlantic Pvt Ltd
ITAT: Applies LIBOR+1.5% interest benchmark on delayed AE-receivables in minority cases
- In Favour of Assessee
- Citation Number : TS-543-ITAT-2015(Mum)-TP
- Tax Payer : Golawala Diamonds
ITAT: Directs use of intenal TNMM for ITeS transactions; Follows Mylan Labs decision
- In Favour of Assessee
- Citation Number : TS-542-ITAT-2015(Bang)-TP
- Tax Payer : E4E Business Solutions India Pvt Ltd
ITAT: Singapore LIBOR relevant for benchmarking AE-loan; Guarantee commission adjustment restricted to 0.5%
- In Favour of Assessee
- Citation Number : TS-540-ITAT-2015(Mum)-TP
- Tax Payer : Cox and Kings Ltd
ITAT: Allows working capital adjustment considering average credit / debit period & commercial interest rate
- In Favour of Assessee
- Citation Number : TS-539-ITAT-2015(PUN)-TP
- Tax Payer : Software AG (India) Pvt Ltd
ITAT: Can't exclude comparables based on turnover, without functional analysis; follows ChrysCapital ruling
- In Favour of Assessee
- Citation Number : TS-538-ITAT-2015(DEL)-TP
- Tax Payer : M/s Rampgreen solutions Pvt Ltd
ITAT:Intra-group services payment allowed to extent of cost corroborated, follows earlier order
- In Favour of Assessee
- Citation Number : TS-537-ITAT-2015(Bang)-TP
- Tax Payer : Essentra India Pvt Ltd
ITAT:Upholds DRP order, restricts TP adjustment to mark-up on intra-group services
- In Favour of Assessee
- Citation Number : TS-536-ITAT-2015(Bang)-TP
- Tax Payer : Essentra India Pvt Ltd
ITAT: Remits AMP issue in manufacturer's case; directs fresh determination following Sony Ericsson ruling
- In Favour of Assessee
- Citation Number : TS-535-ITAT-2015(CHANDI)-TP
- Tax Payer : Glaxo Smithkline Consumer Healthcare Ltd
ITAT: Admits audited segmental results as additional evidence; Confirms share issue adjustment deletion
- In Favour of Assessee
- Citation Number : TS-534-ITAT-2015(Mum)-TP
- Tax Payer : Solvay Specialties India P Ltd
ITAT:Excludes Allsec, R-Systems, Cosmic Global due to functional differences, abnormal profits
- In Favour of Assessee
- Citation Number : TS-528-ITAT-2015(PUN)-TP
- Tax Payer : Schlumberger Global Support Centre Limited
ITAT:Directs segmental data consideration; TP adjustment to be restricted to international transactions
- In Favour of Assessee
- Citation Number : TS-527-ITAT-2015(PUN)-TP
- Tax Payer : Vistcon Engineering Center (India) Private Limited
HC:Division bench stays balance demand post single-judge order
- In Favour of Revenue
- Citation Number : TS-525-HC-2015(MAD)-TP
- Tax Payer : Jyothy Laboratories Ltd
ITAT:Rejects charge of foreign exchange loss as part of management service fee
- In Favour of None/NA
- Citation Number : TS-524-ITAT-2015(HYD)-TP
- Tax Payer : DQ Entertainment (International) Ltd
ITAT:Excludes 17 comparables citing functional differences, employee cost & turnover filter
- In Favour of None/NA
- Citation Number : TS-523-ITAT-2015(Bang)-TP
- Tax Payer : Software AG Bangalore Technologies Private Limited
ITAT:Restricts TP adjustment to AE transactions, despite assessee's entity level benchmarking
- In Favour of Assessee
- Citation Number : TS-522-ITAT-2015(Mum)-TP
- Tax Payer : Alstom Projects India Ltd
ITAT: Excludes comparables due to extra-ordinary events like merger & outsourcing of activities
- In Favour of Assessee
- Citation Number : TS-517-ITAT-2015(DEL)-TP
- Tax Payer : American Express India P Ltd
ITAT: Rejects Bodhtree & KALS as functionally different comparables for software development services
- In Favour of Assessee
- Citation Number : TS-516-ITAT-2015(PUN)-TP
- Tax Payer : Synechron Technologies Pvt Ltd
HC:Revenue should have considered Sec 144C violation before rejecting stay application, grants relief
- In Favour of Assessee
- Citation Number : TS-515-HC-2015(CAL)-TP
- Tax Payer : Vodafone East Limited