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ITAT:Directs no coercive recovery as issue covered by Sony Ericsson Delhi-HC ruling

  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2015(Mum)-TP
  • Tax Payer : India Medtronic Pvt Ltd

ITAT: Dismisses objections on TPO reference, use of single-year data; Follows earlier ITAT order

  • In Favour of Both, Partially
  • Citation Number : TS-106-ITAT-2015(Mum)-TP
  • Tax Payer : Syscom Corporation Limited

ITAT:Full stay granted; Prima-facie case established as earlier ITAT directions ignored

  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2015(Bang)-TP
  • Tax Payer : Wipro GE Healthcare Pvt Ltd

ITAT: Stays 85% demand subject to payment of 15%; Disputed comparables covered matter

  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2015(Mum)-TP
  • Tax Payer : Jardine Lloyd Thompson India Private Limited

ITAT: Rules on comparability for software service-provider assessee, follows precedents; Denies risk-adjustment

  • In Favour of Assessee
  • Citation Number : TS-102-ITAT-2015(Bang)-TP
  • Tax Payer : NXP Semi Conductors India Pvt Ltd

ITAT:Deletes TP-adjustment, accepts loan interest-rate > LIBOR as arms length, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2015(Mum)-TP
  • Tax Payer : Hinduja Global Solutions Ltd

ITAT:Stays balance demand; Disputed comparables covered issue and part demand discharged

  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2015(Mum)-TP
  • Tax Payer : 3i India Private Limited

ITAT:Grants partial stay; Entity vs Transaction level TP-adjustment covered by earlier order

  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2015(Mum)-TP
  • Tax Payer : Syscom Corporation Limited

ITAT: Grants partial stay to investment advisor, disputed comparables covered matter

  • In Favour of Assessee
  • Citation Number : TS-97-ITAT-2015(Mum)-TP
  • Tax Payer : Q India Advisors Private Limited

ITAT:Grants partial stay, assessee submits notional interest and corporate guarantee adjustment excessive

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2015(Mum)-TP
  • Tax Payer : Minacs Limited

ITAT: Commission rate and recovery rate, unique - not generically comparable; Deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2013(CHNY)-TP
  • Tax Payer : Dresser Valve India Private Limited

ITAT:Partial stay granted; Reducing profit u/S.10AA(9) r.w.s. 80IA(10) to be decided in appeal

  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2015(Ahd)-TP
  • Tax Payer : Kiran Jewellery

ITAT: Post remand, accepts assessee’s plea w.r.t. IT / ITeS comparables, accepts ALP within 5%

  • In Favour of Assessee
  • Citation Number : TS-93-ITAT-2015(Bang)-TP
  • Tax Payer : Genesis Integrating Systems (India) Pvt Ltd

ITAT: Accepts Melstar as comparable, ignoring extraordinary debit; Applies 24/7 customer.com ratio for depreciation adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-91-ITAT-2015(Bang)-TP
  • Tax Payer : Novell Software Development (India) Pvt Ltd

ITAT: Allsec held comparable by Capital IQ, rejected as acquisition impacted financial results

  • In Favour of Both, Partially
  • Citation Number : TS-90-ITAT-2015(HYD)-TP
  • Tax Payer : TNS India Pvt Ltd

ITAT: 0.64% revenue from software products cannot render R-Systems incomparable to software-developer

  • In Favour of Both, Partially
  • Citation Number : TS-89-ITAT-2015(Bang)-TP
  • Tax Payer : Tektronix Engineering Devt. India P. Ltd.

ITAT:When appeal time-limit not over, cannot make coercive recovery; Orders bank-attachment release

  • In Favour of Assessee
  • Citation Number : TS-88-ITAT-2015(Bang)-TP
  • Tax Payer : Empower Research Knowledge Service Pvt Ltd

ITAT:Expenses reimbursed to AE not payment of extra profit, deletes TP adjustment 

  • In Favour of Assessee
  • Citation Number : TS-87-ITAT-2015(HYD)-TP
  • Tax Payer : AMD Research & Development Center India Private Ltd

ITAT: Follows earlier order, directs internal-CUP over TNMM as MAM for manufacturer-trader

  • In Favour of Both, Partially
  • Citation Number : TS-86-ITAT-2015(PUN)-TP
  • Tax Payer : Henkel Adhesives Technologies India Private Limited

ITAT:Stresses functional comparability; Excludes Choksi Labs, Indus Tech for travel support services-provider

  • In Favour of Assessee
  • Citation Number : TS-85-ITAT-2015(DEL)-TP
  • Tax Payer : Intrepid Travel Pty Ltd