Updates ( 9073 results )

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ITAT:Reverses CIT(A)'s 0 RPT-filter application; Relies on HC's stay on Philips ruling

  • In Favour of Assessee
  • Citation Number : TS-373-ITAT-2015(Bang)-TP
  • Tax Payer : Iron Mountain Information Management India (P) Ltd

ITAT: Excludes 5 functionally dissimilar companies to software-developer assessee; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-370-ITAT-2015(Bang)-TP
  • Tax Payer : NXP Semi Conductors India Pvt Ltd

ITAT: Excludes comparables in assessee’s IT / ITES segments; Follows 3DPLM, Symphony decisions

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2015(Bang)-TP
  • Tax Payer : Kodiak Networks (India) Pvt Ltd

ITAT:Grants stay considering TP-issue covered in assessee’s favour in earlier order, refunds due

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2015(HYD)-TP
  • Tax Payer : Zuari Cement Ltd

ITAT:Sets aside DRP’s order passed without allowing assessee adequate hearing opportunity

  • In Favour of Assessee
  • Citation Number : TS-367-ITAT-2015(Ahd)-TP
  • Tax Payer : Sabic Innovative Plastics India Private Limited

ITAT: Directs DRP to pass speaking order after consideration of assessee’s objections on comparables

  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2015(Mum)-TP
  • Tax Payer : Ness Technologies India Pvt Ltd

ITAT: Deletes TP-addition on royalty/ FTS payment to AE, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2015(HYD)-TP
  • Tax Payer : Kirby Building Systems India Ltd

ITAT: Remits comparability of IT/ITES company for reworking PLI after precise segmental analysis

  • In Favour of Assessee
  • Citation Number : TS-359-ITAT-2015(Bang)-TP
  • Tax Payer : Silver Atena Electronic Systems (India) P Ltd

ITAT: Excludes functionally dissimilar companies; Refuses adjudicating comparables outside scope of remand proceedings

  • In Favour of Assessee
  • Citation Number : TS-358-ITAT-2015(Bang)-TP
  • Tax Payer : STMicroelectronics Pvt Ltd

ITAT:Grants stay of demand on TP-adjustments relating to AMP, import from AE

  • In Favour of Assessee
  • Citation Number : TS-357-ITAT-2015(Mum)-TP
  • Tax Payer : Nivea India Pvt Ltd

ITAT: Excludes 13 comparables for software-developer; Directs ALP re-computation after suitable comparables selection

  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2015(Bang)-TP
  • Tax Payer : GXS India Technology Centre Pvt Ltd

ITAT: Accepts LIBOR over SBI PLR-rate for benchmarking interest on loan

  • In Favour of Assessee
  • Citation Number : TS-355-ITAT-2015(Mum)-TP
  • Tax Payer : Firestar International Pvt Ltd

ITAT: Accepts assessee’s selection of comparable; High employee-cost “normal” feature for software-development business

  • In Favour of None/NA
  • Citation Number : TS-353-ITAT-2015(Bang)-TP
  • Tax Payer : Arowana Consulting Ltd

ITAT: Rejects 17 functionally dissimilar comparables with software service-provider assessee; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-352-ITAT-2015(Bang)-TP
  • Tax Payer : AMD India Private Ltd

ITAT: Allows Miscellaneous Petition; ‘Mindtree’ mistakenly excluded instead of ‘Megasoft’, amends Tribunal order

  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2015(Bang)-TP
  • Tax Payer : Yahoo Software Development India P Ltd

ITAT:Grants stay to Manipal Global Education on corporate guarantee issue

  • In Favour of Assessee
  • Citation Number : TS-350-ITAT-2015(Bang)-TP
  • Tax Payer : Manipal Global Education Services Pvt Ltd

ITAT: Depreciation rate difference warrants appropriate adjustment, not exclusion from comparable’s operating margin

  • In Favour of Assessee
  • Citation Number : TS-347-ITAT-2015(Bang)-TP
  • Tax Payer : ACI Worldwide Solutions Pvt Ltd

ITAT:Upholds CIT(A)'s acceptance of intra-group payments at cost, disallowance restricted to mark-up

  • In Favour of Assessee
  • Citation Number : TS-346-ITAT-2015(Bang)-TP
  • Tax Payer : Payne (India) Pvt Ltd

ITAT: Remits Bodhtree's comparability; Can't judge functional similarity based on incomplete financial statements

  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2015(Bang)-TP
  • Tax Payer : Support.com India Pvt Ltd

ITAT: Sets aside DRP’s non-speaking order absent deliberation on methodology of selecting comparables

  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2015(Mum)-TP
  • Tax Payer : Infor Global Solutions (I) Pvt Ltd