Updates ( 9073 results )

Filters

ITAT: Allows 50% employee-cost filter considering prior year ratio; Excludes dissimilar comparables

  • In Favour of Assessee
  • Citation Number : TS-281-ITAT-2015(JPR)-TP
  • Tax Payer : Integrated Decisions and Systems (India) Private Limited

ITAT:Sets aside CIT(A)’s penalty order as quantum appeal restored for de-novo consideration

  • In Favour of Assessee
  • Citation Number : TS-280-ITAT-2015(DEL)-TP
  • Tax Payer : Emerson Process Management Power & Water Solutions India Pvt Ltd

ITAT: Rejects TPO's CUP-method (using database prices) to benchmark AE exports

  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2015(Ahd)-TP
  • Tax Payer : Schutz Dishman Bio-Tech Pvt Ltd

ITAT: Allows incentive expense exclusion, remits Amadeus's AMP determination for remaining expenses

  • In Favour of Assessee
  • Citation Number : TS-277-ITAT-2015(DEL)-TP
  • Tax Payer : AMADEUS INDIA PVT LTD

ITAT: 'Bodhtree' uncontested earlier held as comparable; Consolidated financials incomparable with standalone accounts

  • In Favour of Assessee
  • Citation Number : TS-276-ITAT-2015(Bang)-TP
  • Tax Payer : Metric Stream Infotech (India) Pvt Ltd

ITAT:Deletes Rs. 105 cr addition; Indenting commission rate from AEs higher than non-AE transactions

  • In Favour of Assessee
  • Citation Number : TS-275-ITAT-2015(DEL)-TP
  • Tax Payer : Sumitomo Corporation India Pvt Ltd

ITAT: Companies engaged in product development, owning significant IPR uncomparable to software developer

  • In Favour of Assessee
  • Citation Number : TS-274-ITAT-2015(DEL)-TP
  • Tax Payer : Global Logic India Pvt Ltd

ITAT:Deletes TP adjustment; Cannot equate investment advisory services with marketing support services

  • In Favour of Assessee
  • Citation Number : TS-273-ITAT-2015(Mum)-TP
  • Tax Payer : Deutsche Asset Management (India) Pvt Ltd

ITAT: Entity spending 90% of cost on outsourcing not comparable to captive ITeS business

  • In Favour of Assessee
  • Citation Number : TS-272-ITAT-2015(DEL)-TP
  • Tax Payer : Xchanging Technology Services India Pvt Ltd

ITAT: Deletes adjustment on technical fees payment; Follows Honeywell Turbo Technologies ruling

  • In Favour of Assessee
  • Citation Number : TS-270-ITAT-2015(PUN)-TP
  • Tax Payer : Bobst India Private Limited

ITAT: Excludes 4 comparables following earlier AY order; Remits working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2015(DEL)-TP
  • Tax Payer : Toluna India Pvt Ltd

ITAT: Forex gain / loss operating income; CBDT safe-harbor notification inapplicable; Follows Westfalia ruling

  • In Favour of Assessee
  • Citation Number : TS-264-ITAT-2015(DEL)-TP
  • Tax Payer : SSP India Pvt Ltd

ITAT: Excludes ‘Bodhtree’ having drastic fluctuations in operating margins; Follows Mindtech, PTC-Software rulings

  • In Favour of Assessee
  • Citation Number : TS-263-ITAT-2015(Ahd)-TP
  • Tax Payer : Allscripts (India) Private Ltd

ITAT: Bodhtree’s Data Cleansing Division comparable to assessee (ITES provider); Distinguishes NXP ruling

  • In Favour of None/NA
  • Citation Number : TS-262-ITAT-2015(Bang)-TP
  • Tax Payer : e4e Business Solutions India Private Limited

ITAT: Follows 3PLM ruling, comparables & business-profile identical; Excludes 12 comparables

  • In Favour of Assessee
  • Citation Number : TS-259-ITAT-2015(Bang)-TP
  • Tax Payer : Sonus Networks India Private Limited

ITAT: ‘Motilal Oswal’, 'IDFC' functionally different from Bain providing non-binding investment advisory

  • In Favour of Assessee
  • Citation Number : TS-257-ITAT-2015(Mum)-TP
  • Tax Payer : Bain Capital Advisors (India) Private Limited

ITAT: Excludes as comparable ‘Vishal Information’ outsourcing major activities; Follows TNS-India, Google rulings

  • In Favour of Assessee
  • Citation Number : TS-256-ITAT-2015(DEL)-TP
  • Tax Payer : CSAV Group (India) Pvt Ltd

ITAT: Upholds Rs 200 cr turnover filter for assessee's Rs 30 cr software business; Follows Trilogy ruling

  • In Favour of Assessee
  • Citation Number : TS-255-ITAT-2015(Bang)-TP
  • Tax Payer : Aptean Software India Pvt Ltd

ITAT: Follows Logica ruling, excludes several companies not comparable to assessee software-developer

  • In Favour of Assessee
  • Citation Number : TS-254-ITAT-2015(Bang)-TP
  • Tax Payer : Cypress Semiconductor Technology India Private Limited

ITAT: Directs ALP adjustment on debtors considering credit period alongwith AE sales

  • In Favour of Assessee
  • Citation Number : TS-252-ITAT-2015(Mum)-TP
  • Tax Payer : Information Systems Resource Centre Private Limited