Updates ( 9073 results )
ITAT: Allows idle capacity adjustment considering specific details of empty work-stations
- In Favour of Assessee
- Citation Number : TS-208-ITAT-2015(DEL)-TP
- Tax Payer : GS Engineering & Construction Pvt Ltd
ITAT: Reverses CIT(A)'s 0% RPT-filter, applies 15% threshold; directs functional comparability of high-profit companies
- In Favour of Both, Partially
- Citation Number : TS-207-ITAT-2015(Bang)-TP
- Tax Payer : Multitech Software Systems India Pvt Ltd
ITAT: Decrease in comparable’s profit-margin due to working-capital adjustment, not a criteria for exclusion
- In Favour of Assessee
- Citation Number : TS-206-ITAT-2015(Bang)-TP
- Tax Payer : Softbrands India P Ltd
ITAT: No negative working capital adjustment for assessee- captive service provider; Follows Adaptec-ruling
- In Favour of Assessee
- Citation Number : TS-203-ITAT-2015(Bang)-TP
- Tax Payer : Lam Research (India) Private Limited
ITAT: Upholds DRP order; management-fee payment to domestic company, not ‘deemed international transaction’
- In Favour of Assessee
- Citation Number : TS-201-ITAT-2015(HYD)-TP
- Tax Payer : Astrix Laboratories Ltd
ITAT: Remits JCB India's royalty-payment ALP determination to TPO; Follows earlier years' ratio
- In Favour of Assessee
- Citation Number : TS-199-ITAT-2015(DEL)-TP
- Tax Payer : JCB India Ltd
ITAT: Excludes ‘Bodhtree’ as comparable to ITES-provider assessee; Applies Rule of consistency
- In Favour of Assessee
- Citation Number : TS-196-ITAT-2015(PUN)-TP
- Tax Payer : Affinity Express India Pvt Ltd
ITAT: Remits E-Infochips comparability for abnormal profits & functional dissimilarity to TPO
- In Favour of Both, Partially
- Citation Number : TS-195-ITAT-2015(HYD)-TP
- Tax Payer : Electronic Arts Games (India) Pvt Ltd
ITAT: Forex gains part of operating margins; Follows Mindteck India
- In Favour of Assessee
- Citation Number : TS-194-ITAT-2015(Bang)-TP
- Tax Payer : Amba Research India Pvt Ltd
ITAT:Mumbai ITAT again holds 'Motilal Oswal' not comparable to assessee providing investment-advisory services
- In Favour of None/NA
- Citation Number : TS-192-ITAT-2015(Mum)-TP
- Tax Payer : NVP Venture Capital India Private Limited
ITAT:3-pages TPO order passed in hurried manner; Remits issue for denovo adjudication
- In Favour of Assessee
- Citation Number : TS-191-ITAT-2015(Mum)-TP
- Tax Payer : Leighton India Contractors Private Limited
ITAT: Upholds TPO's rejection of company with different accounting year as comparable
- In Favour of Assessee
- Citation Number : TS-190-ITAT-2015(Bang)-TP
- Tax Payer : Ingersoll-Rand (India) Limited
ITAT: TPO cannot take recourse to external comparables when internal data available
- In Favour of Assessee
- Citation Number : TS-184-ITAT-2015(DEL)-TP
- Tax Payer : Birlasoft (India) Limited
ITAT: Excludes 8 comparables, functionally dissimilar to software development service-provider; Follows 3DPLM ruling
- In Favour of Assessee
- Citation Number : TS-182-ITAT-2015(Bang)-TP
- Tax Payer : Actiance India Private Limited
ITAT:Holds Honda Motorcycle's royalty payments at arm's length, remits export commission matter
- In Favour of Assessee
- Citation Number : TS-181-ITAT-2015(DEL)-TP
- Tax Payer : Honda Motorcycle and Scooter India Private Limited
ITAT: Directs consideration of only software-segment margins for ‘Megasoft’; Excludes other comparables following precedents
- In Favour of Assessee
- Citation Number : TS-179-ITAT-2015(Bang)-TP
- Tax Payer : Kodiak Networks India Private Ltd
ITAT: 'Motilal Oswal' and 'Integrated Capital' incomparable to non-binding investment advisory services-provider
- In Favour of Assessee
- Citation Number : TS-178-ITAT-2015(Mum)-TP
- Tax Payer : Q-India Investment Advisors Private Limited
ITAT: AE-segment margin within +/- 5% range by including forex gain as income
- In Favour of Assessee
- Citation Number : TS-177-ITAT-2015(Bang)-TP
- Tax Payer : Msource (India) Pvt Ltd
ITAT: Allows adjustment for higher deprecation charged by assessee than comparables; Follows e-Gain
- In Favour of Assessee
- Citation Number : TS-176-ITAT-2015(Bang)-TP
- Tax Payer : ACI Worldwide Solutions Private Ltd
ITAT: Grants stay subject to demand part-payment, disputed comparables covered by earlier order
- In Favour of Assessee
- Citation Number : TS-175-ITAT-2015(HYD)-TP
- Tax Payer : Excellence Data Research P Ltd