Updates ( 9073 results )
ITAT: Grants partial stay to JP Morgan, disputed comparables covered by earlier order
- In Favour of Assessee
- Citation Number : TS-84-ITAT-2015(Mum)-TP
- Tax Payer : JP Morgan India P Limited
ITAT: Rules on comparability; Follows Petro Araldite; Accepts RPT's 25% filter; Excludes “Sark Systems”
- In Favour of Assessee
- Citation Number : TS-83-ITAT-2015(DEL)-TP
- Tax Payer : Mentor Graphics (Noida) P Ltd
ITAT: Stays balance demand as 50% already discharged, fixes early appeal-hearing
- In Favour of Assessee
- Citation Number : TS-82-ITAT-2015(Mum)-TP
- Tax Payer : Bain Capital Advisors (I) P Ltd
ITAT: Consistent with Vodafone India HC ruling, deletes share capital TP adjustment
- In Favour of Assessee
- Citation Number : TS-81-ITAT-2015(DEL)-TP
- Tax Payer : SMC Pneumatics (India) Pvt Ltd
ITAT:Dismisses Stay, remits ALP determination, AO/TPO to consider UCB India ruling
- In Favour of Assessee
- Citation Number : TS-80-ITAT-2015(Mum)-TP
- Tax Payer : HAPAG-LLOYD India P Ltd
ITAT: Follows precedents to exclude 5 companies functionally dissimilar to ITeS service-provider
- In Favour of Assessee
- Citation Number : TS-79-ITAT-2015(PUN)-TP
- Tax Payer : BNY Mellon International Operations (India) Private Limited
ITAT: Allows assessee’s Miscellaneous Application to rectify inadvertent drafting error in Tribunal’s Order
- In Favour of Assessee
- Citation Number : TS-78-ITAT-2015(PUN)-TP
- Tax Payer : Bobst India Private Limited
ITAT:Allows Revenue’s MA, corrects mistake while giving safe-harbour benefit to assessee BL
- In Favour of Revenue
- Citation Number : TS-77-ITAT-2015(Mum)-TP
- Tax Payer : Dinurje Jewellery Pvt Ltd
ITAT:Share-Capital adjustment outside scope of TP, follows Vodafone-India and MSC Crewing rulings
- In Favour of Assessee
- Citation Number : TS-73-ITAT-2015(Mum)-TP
- Tax Payer : Anglo-Eastern Ship Management (India) Private Limited
ITAT: Remits AMP adjustment to be determined in accordance with LG-ruling, follows precedent
- In Favour of Assessee
- Citation Number : TS-72-ITAT-2015(DEL)-TP
- Tax Payer : Sony Mobile Communications (India) Private Limited
ITAT:'Motilal Oswal's” investment-banking not comparable to investment-advisory; Follows Carlyle India
- In Favour of Assessee
- Citation Number : TS-494-ITAT-2014(Mum)-TP
- Tax Payer : Acumen fund Advisory Services India Private Limited
ITAT: Chides Revenue for unwarranted Miscellaneous Petitions given clear conclusive Orders
- In Favour of Assessee
- Citation Number : TS-70-ITAT-2015(Bang)-TP
- Tax Payer : Toyota Kirloskar Motor (P) Ltd
ITAT: Assessee’s inconsistent stand in adopting KALS, “unacceptable”; Remits comparability issue to TPO
- In Favour of None/NA
- Citation Number : TS-384-ITAT-2013(Bang)-TP
- Tax Payer : Autodesk India Pvt Ltd
ITAT: Excludes 14 comparables for software-developer assessee, follows precedents; Remits PLI computation to AO
- In Favour of None/NA
- Citation Number : TS-383-ITAT-2013(Bang)-TP
- Tax Payer : Aris Global Software Pvt Ltd
ITAT: Rules on comparability for software-service provider, applies precedents; Remits working-capital & Forex-gain
- In Favour of None/NA
- Citation Number : TS-493-ITAT-2014(Bang)-TP
- Tax Payer : Sys Arris Software Pvt Ltd
ITAT: Excludes 15 comparables; Deletes TP addition on software development services international transaction
- In Favour of Assessee
- Citation Number : TS-387-ITAT-2013(Bang)-TP
- Tax Payer : Witness Systems Software India Private Ltd
ITAT: Excludes 15 of 26 comparables, follows Trilogy E-Business, Telcordia rulings as facts identical
- In Favour of Assessee
- Citation Number : TS-381-ITAT-2013(Bang)-TP
- Tax Payer : Delmia Solutions Pvt Ltd
ITAT: Directs AO to consider only AE-transactions and apply Rs. 200-cr turnover-filter, follows Genisys
- In Favour of Both, Partially
- Citation Number : TS-777-ITAT-2012(Bang)-TP
- Tax Payer : Electronics for Imaging India Pvt Ltd
ITAT:Interest benchmark to be Rate applicable to Loan Currency, LIBOR for USD
- In Favour of Assessee
- Citation Number : TS-69-ITAT-2015(DEL)-TP
- Tax Payer : Micromax Informatics Ltd
ITAT:Merchant banker not comparable to investment-advisory; Relies on Carlyle India HC ruling
- In Favour of Assessee
- Citation Number : TS-68-ITAT-2015(Mum)-TP
- Tax Payer : New Silk Route Advisors Private ltd