Updates ( 9073 results )

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ITAT: Remits comparability considering lower authorities failure to examine significant RPT

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2015(DEL)-TP
  • Tax Payer : American Express (India) Private Limited

ITAT: Allows Miscellaneous Petition; AO to examine ‘benefit’ from AE services, not TPO

  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2015(Bang)-TP
  • Tax Payer : Fosroc Chemicals India Pvt Ltd

ITAT:Quashes re-assessment; TPO's reference invalid when no assessment proceedings pending

  • In Favour of Assessee
  • Citation Number : TS-406-ITAT-2015(PUN)-TP
  • Tax Payer : Kaeser Compressors (India) Pvt Ltd

ITAT: Applies 15% RPT filter; Necessary to eliminate external comparables having controlled transactions

  • In Favour of Assessee
  • Citation Number : TS-405-ITAT-2015(DEL)-TP
  • Tax Payer : Metso Minerals (India) Pvt Ltd

ITAT: Excludes 5 comparables; Forex gain part of operating profits for assessee & comparables

  • In Favour of Assessee
  • Citation Number : TS-402-ITAT-2015(Bang)-TP
  • Tax Payer : Nvidia Graphics Pvt Ltd

ITAT: Confirms concealment penalty deletion; TP adjustment resulted out of 'difference of opinion'

  • In Favour of Assessee
  • Citation Number : TS-397-ITAT-2015(HYD)-TP
  • Tax Payer : Verizon Communication India Pvt Ltd

ITAT: Upholds CIT(A), follows Dresser Rand; Adjustment on allocation of IT cost unsustainable

  • In Favour of Assessee
  • Citation Number : TS-393-ITAT-2015(DEL)-TP
  • Tax Payer : Danisco (India) Pvt Ltd

ITAT: Grants partial stay; Interest on receivables and share application money in dispute

  • In Favour of Assessee
  • Citation Number : TS-391-ITAT-2015(Bang)-TP
  • Tax Payer : Logix Microsystems Ltd

ITAT: Upholds CIT (A) direction; Excludes ‘Megasoft’, includes ‘Orient Information’ as comparables

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2015(DEL)-TP
  • Tax Payer : CITI FINANCIAL CONSUMER FINANCE INDIA LTD

HC: Upholds ITAT on exclusion, restoring of comparables; Relies on ChrysCapital ruling

  • In Favour of Assessee
  • Citation Number : TS-388-HC-2015(DEL)-TP
  • Tax Payer : Freescale Semi Conductor India Pvt Ltd

ITAT: Grants stay, Assessee in dire financial circumstances and prima-facie case established

  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2015(Bang)-TP
  • Tax Payer : E4E Business Solutions India Pvt Ltd

ITAT: Deletes adjustment on loan to subsidiary; Interest paid by assessee appropriate benchmark

  • In Favour of Assessee
  • Citation Number : TS-385-ITAT-2015(Bang)-TP
  • Tax Payer : iGate Global Solutions Ltd

ITAT: Excludes 12 comparables for assessee providing custom E-business applications to AE, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2015(Bang)-TP
  • Tax Payer : ThoughtWorks Technologies (India) Pvt Ltd

ITAT:Sets aside DRP order as 2 of 3 DRP members, interested parties

  • In Favour of Assessee
  • Citation Number : TS-383-ITAT-2015(Mum)-TP
  • Tax Payer : Wilhelmsen Ship Management (India) Private Limited

ITAT:Benchmarks foreign currency loan considering ECB rates; Tribunal rulings binding on DRP

  • In Favour of Assessee
  • Citation Number : TS-381-ITAT-2015(Mum)-TP
  • Tax Payer : IL&FS Maritime Infrastructure Co Ltd

ITAT: Excludes comparables following Airbus ruling; NXP ruling of different-AY only good guidance

  • In Favour of Assessee
  • Citation Number : TS-380-ITAT-2015(Bang)-TP
  • Tax Payer : Radisys India Pvt Ltd

ITAT: Follows 3DPLM & NXP rulings, excludes comparables applying RPT & functional dissimilarity filter

  • In Favour of Assessee
  • Citation Number : TS-379-ITAT-2015(Bang)-TP
  • Tax Payer : Sun Gard Solutions (India) Pvt Ltd

ITAT: Bodhtree having fluctuating margins, incomparable; Excludes comparables applying 15% RPT, functional dissimilarity filters

  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2015(Bang)-TP
  • Tax Payer : Kodiak Networks (India) Pvt Ltd

ITAT:Remits to DRP TP-adjustment on management-support & IT services received from AE

  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2015(Kol)-TP
  • Tax Payer : Philips India Limited

ITAT: Rectifies ITAT-order, remands to DRP instead of AO for verifying global transfer agreement

  • In Favour of Assessee
  • Citation Number : TS-375-ITAT-2015(Mum)-TP
  • Tax Payer : Thomson Reuters India Private Limited