Updates ( 9073 results )

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ITAT: Interest greater than LIBOR on loan to subsidiary accepted as ALP

  • In Favour of Assessee
  • Citation Number : TS-461-ITAT-2014(Mum)-TP
  • Tax Payer : Bhansali & Co

ITAT: Restores addition on credit risk expenditure charged by HO, follows AY 2002-03 order

  • In Favour of Both, Partially
  • Citation Number : TS-460-ITAT-2014(Mum)-TP
  • Tax Payer : Credit Agricole Corporate and Investment Bank

ITAT: Deletes TP addition on royalty, allied payments; Follows AY 2008-09 ITAT, HC orders

  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2014(DEL)-TP
  • Tax Payer : Mindarika Private Limited

ITAT:Follows decision for earlier AY upholding use of Berry ratio for Mitsubishi

  • In Favour of Assessee
  • Citation Number : TS-458-ITAT-2014(DEL)-TP
  • Tax Payer : Mitsubishi Corporation India Pvt Ltd

ITAT:No income arises on issue of equity shares, deletes TP addition following Vodafone-IV

  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2014(Mum)-TP
  • Tax Payer : MSC Crewing Services P. Ltd

ITAT:Follows earlier order, ‘Accentia’, ‘Infosys BPO’ incomparable to call centre service provider

  • In Favour of Assessee
  • Citation Number : TS-456-ITAT-2014(HYD)-TP
  • Tax Payer : C3i Support Services Private Limited

ITAT:Upholds comparative risk analysis under treaty vs facultative reinsurance

  • In Favour of Assessee
  • Citation Number : TS-455-ITAT-2014(DEL)-TP
  • Tax Payer : IFFCO Tokio General Insurance Company Limited

ITAT:No penalty u/s 271(1)(c) imposable once TP addition deleted following earlier AY order

  • In Favour of Assessee
  • Citation Number : TS-454-ITAT-2014(DEL)-TP
  • Tax Payer : Panasonic Consumer India Pvt Ltd

ITAT:Restores management fees ALP determination for de-novo consideration following Delhi HC’s Cushman ruling

  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2014(DEL)-TP
  • Tax Payer : Rockwell Automation India Pvt. Ltd.

ITAT: Nucleus not comparable post amalgamation owing business model changes, follows HSBC ruling

  • In Favour of Assessee
  • Citation Number : TS-451-ITAT-2014(DEL)-TP
  • Tax Payer : Ameriprise India Pvt. Ltd

HC: Upholds ITAT order excluding companies relying on earlier decisions; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-450-HC-2014(AP)-TP
  • Tax Payer : Capital IQ Information Systems (India) Pvt. Ltd.

ITAT: Upholds CIT(A) order, adjustment under TNMM restricted to AE transactions only

  • In Favour of Assessee
  • Citation Number : TS-449-ITAT-2014(DEL)-TP
  • Tax Payer : Alcatel India Limited

ITAT:Restores for re-determination of royalty ALP applying TNMM, follows earlier AY ruling

  • In Favour of Assessee
  • Citation Number : TS-448-ITAT-2014(Bang)-TP
  • Tax Payer : Toyota Kirloskar Auto Parts Pvt. Ltd.

ITAT: Grants stay as TP-issues fully covered by Vodafone’s share issue ruling

  • In Favour of Assessee
  • Citation Number : TS-447-ITAT-2014(Mum)-TP
  • Tax Payer : HSBC Securities and Capital Markets

ITAT: Holds forex gain actually realized, operating in nature; Excludes functionally dissimilar comparables

  • In Favour of Assessee
  • Citation Number : TS-446-ITAT-2014(Bang)-TP
  • Tax Payer : Airbus India Operations Private Limited

ITAT: Excludes 'Infosys' for its giant operations, follows Agnity India HC ruling

  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2014(DEL)-TP
  • Tax Payer : Fidelity Business Services Private Limited

ITAT:Restores for verification of TP applicability; Form 3CEB filed as abundant caution

  • In Favour of Assessee
  • Citation Number : TS-444-ITAT-2014(Mum)-TP
  • Tax Payer : M/s Exquisite Jewellery

ITAT: 'Tata Elxsi', a specialized embedded-software service-provider, incomparable to pure software service-developer assessee

  • In Favour of Assessee
  • Citation Number : TS-443-ITAT-2014(HYD)-TP
  • Tax Payer : Adaptech India (P) Ltd.

ITAT:Upholds CUP for freight-forwarding service-provider, follows earlier AY ruling for Toll Global

  • In Favour of Assessee
  • Citation Number : TS-442-ITAT-2014(DEL)-TP
  • Tax Payer : Toll Global Forwarding India Pvt Ltd

ITAT:Denies stay on demand, Sap Labs defaulted in paying first installment

  • In Favour of Revenue
  • Citation Number : TS-438-ITAT-2014(Bang)-TP
  • Tax Payer : SAP Labs India Private Limited