Updates ( 9073 results )
ITAT: TP adjustment on loan & IT services stayed applying 'balance of convenience'
- In Favour of Assessee
- Citation Number : TS-135-ITAT-2015(Bang)-TP
- Tax Payer : Subex Ltd
ITAT: Deletes J.P. Morgan Securities' share issue TP-adjustment following Vodafone / Shell rulings
- In Favour of Assessee
- Citation Number : TS-134-ITAT-2015(Mum)-TP
- Tax Payer : JP Morgan Securities India Private Limited
ITAT:Directs denovo adjudication on TPO adopting non-AE margins (internal CUP) without reasons
- In Favour of Assessee
- Citation Number : TS-133-ITAT-2015(Mum)-TP
- Tax Payer : Diastar Jewellery Ltd
ITAT: Upholds DRP; Management Fee between resident companies, 'domestic transaction', outside TPO's purview
- In Favour of Assessee
- Citation Number : TS-132-ITAT-2015(HYD)-TP
- Tax Payer : Astrix Laboratories Ltd
ITAT: Restores management fees payment for AO’s de-novo consideration, follows jurisdictional HC ruling
- In Favour of Assessee
- Citation Number : TS-131-ITAT-2015(DEL)-TP
- Tax Payer : Rockwell Automation India Pvt Ltd
ITAT: Follows Carlyle ruling, excludes KJMC, Motilal Oswal as comparables for investment services-provider
- In Favour of Assessee
- Citation Number : TS-130-ITAT-2015(Mum)-TP
- Tax Payer : Arisaig Partners India Pvt Ltd
ITAT:Grants partial stay; Technical and Management Service fees covered by earlier order
- In Favour of Assessee
- Citation Number : TS-124-ITAT-2015(Bang)-TP
- Tax Payer : Fosroc Chemicals India Pvt Ltd
ITAT:Grants partial stay to Thomas Cook; AMP, comparables, guarantee commission in dispute
- In Favour of Assessee
- Citation Number : TS-123-ITAT-2015(Mum)-TP
- Tax Payer : Thomas Cook India Ltd
ITAT: Order release of Bank A/c, directs payment of Rs.3.5Cr, grants stay for balance
- In Favour of Assessee
- Citation Number : TS-121-ITAT-2015(Mum)-TP
- Tax Payer : Times Infotainment Media Ltd
HC: Upholds ITAT fact-finding on comparables for IT / ITES services, no question of law
- In Favour of Assessee
- Citation Number : TS-496-HC-2014-TP
- Tax Payer : IVY Comptech Limited
ITAT: Grants stay subject to 20% demand payment; Comparables, corporate guarantee in dispute
- In Favour of Assessee
- Citation Number : TS-120-ITAT-2015(HYD)-TP
- Tax Payer : Palred Technologies Ltd.
ITAT:Directs payment of only Rs.5Cr out of Rs.158Cr demand; AMP-adjustment covered matter
- In Favour of Assessee
- Citation Number : TS-119-ITAT-2015(DEL)-TP
- Tax Payer : Glaxo Smithkline Consumer Healthcare Ltd
ITAT:Directs DRP to pass speaking order and consider admission of additional evidence
- In Favour of Assessee
- Citation Number : TS-118-ITAT-2015(DEL)-TP
- Tax Payer : Bio Merieux India Pvt Ltd
ITAT:Grants partial stay considering relative hardship; RPT filter, operating margin in dispute
- In Favour of Assessee
- Citation Number : TS-116-ITAT-2015(Bang)-TP
- Tax Payer : Centum Rakon India Pvt Ltd
ITAT:DRP order non-speaking thus non-sustainable; Remits with direction to pass speaking order
- In Favour of Assessee
- Citation Number : TS-115-ITAT-2015(DEL)-TP
- Tax Payer : Delhi Call Centre Private Limited
ITAT: Excludes functionally different comparables following precedents, directs no negative working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-112-ITAT-2015(HYD)-TP
- Tax Payer : Adaptec (India) P Ltd
ITAT: Applies 15% RPT-filter basis precdents; Rejects 5 u/s.92C(2) proviso as standard-deduction
- In Favour of Both, Partially
- Citation Number : TS-111-ITAT-2015(Bang)-TP
- Tax Payer : Textron Global Technology Centre Private Ltd
ITAT: One-line DRP direction to conclude assessment, held inappropriate; Sets aside AO's order
- In Favour of Assessee
- Citation Number : TS-827-ITAT-2011(DEL)-TP
- Tax Payer : Huawei Telecommunications (India) Company Private Limited
ITAT:No 'reason to believe’, vitiates re-assessment; Turnover based expense apportionment not non-scientific
- In Favour of Assessee
- Citation Number : TS-778-ITAT-2012(CHNY)-TP
- Tax Payer : Greenland Exports Private Ltd
ITAT:Takes cognizance of S.154 and refunds; Directs part-payment of demand in instalments
- In Favour of Assessee
- Citation Number : TS-108-ITAT-2015(HYD)-TP
- Tax Payer : Electronic Arts Games (India) P Ltd