Updates ( 9073 results )
ITAT:Grants stay on outstanding demand to Kaybee on condition of part payment
- In Favour of Both, Partially
- Citation Number : TS-437-ITAT-2014(Mum)-TP
- Tax Payer : Kaybee Private Limited
ITAT: Allows assessee's additional ground to allow +/-5% benefit for AY 2004-05
- In Favour of Assessee
- Citation Number : TS-436-ITAT-2014(Mum)-TP
- Tax Payer : Kodak India Pvt Ltd
ITAT: Excludes ‘Bodhtree Consulting’ (OP/TC 62.23) developing software products with no segment break-up
- In Favour of Assessee
- Citation Number : TS-435-ITAT-2014(Bang)-TP
- Tax Payer : Softtek India Pvt. Ltd.
ITAT: TPO cannot re-work cost on estimation basis when assessee maintained separate segmental accounts
- In Favour of Assessee
- Citation Number : TS-433-ITAT-2014(HYD)-TP
- Tax Payer : Tecumseh Products India P. Ltd.
ITAT: Excludes companies developing proprietary software products and owning intangibles
- In Favour of Assessee
- Citation Number : TS-427-ITAT-2014(Bang)-TP
- Tax Payer : NXP Semiconductors India Pvt. Ltd.
ITAT: Companies with 50 times turnover not suitable comparables
- In Favour of Assessee
- Citation Number : TS-425-ITAT-2014(DEL)-TP
- Tax Payer : Pyramid IT Consulting Pvt. Ltd.
ITAT: Accepts taxpayer (engaged in printing inks) claim, 2 companies comparable following ITAT order
- In Favour of Assessee
- Citation Number : TS-419-ITAT-2014(JPR)-TP
- Tax Payer : Sankata Inx (India) Ltd.
ITAT: Excludes company with different business model & involving amalgamation, follows HSBC Electronic ruling
- In Favour of Assessee
- Citation Number : TS-418-ITAT-2014(HYD)-TP
- Tax Payer : Brigade Global Services Pvt. Ltd
ITAT: Restores selection of most appropriate method for software service provider, follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-416-ITAT-2014(Mum)-TP
- Tax Payer : Trigyn Technologies Ltd
ITAT: Extraordinary events like merger/acquisition, financial irregularities by directors shatters comparability, upholds exclusion
- In Favour of Both, Partially
- Citation Number : TS-413-ITAT-2014(DEL)-TP
- Tax Payer : Calibrated Healthcare Systems India Pvt. Ltd
ITAT: High-end KPO services not comparable to routine ITES, recognises skill variations
- In Favour of Assessee
- Citation Number : TS-412-ITAT-2014(HYD)-TP
- Tax Payer : Flagstone Underwriting Support Services India P. Ltd.
ITAT:Directs TPO to re-examine royalty payment benchmarking considering coordinate bench rulings
- In Favour of Assessee
- Citation Number : TS-411-ITAT-2014(DEL)-TP
- Tax Payer : Munjal Showa Limited
ITAT:Revenue cannot ignore updated comparable data available at time of assessment proceedings
- In Favour of Assessee
- Citation Number : TS-410-ITAT-2014(DEL)-TP
- Tax Payer : I.M. Technologies
ITAT: Holds CIT(A)’s additional evidence acceptance without seeking TPO’s comments, violation of Rule 46A
- In Favour of Both, Partially
- Citation Number : TS-407-ITAT-2014(DEL)-TP
- Tax Payer : Convergys India Service (P) Ltd.
ITAT: Upholds CIT(A) order, substituting correct margin not admission of additional evidence
- In Favour of Assessee
- Citation Number : TS-406-ITAT-2014(DEL)-TP
- Tax Payer : Convergys India Service (P) Ltd
HC:Allows writ following Vodafone IV ruling, no income arises on issue of shares
- In Favour of Assessee
- Citation Number : TS-402-HC-2014(BOM)-TP
- Tax Payer : Essar Power Ltd.
HC:Allows writ following Vodafone IV ruling, no income arises on issue of shares
- In Favour of Assessee
- Citation Number : TS-401-HC-2014(BOM)-TP
- Tax Payer : SG Asia Holdings (India) Pvt Ltd
ITAT: Full-fledged jewellery manufacturers not comparable to assessee job worker earning processing charges
- In Favour of Both, Partially
- Citation Number : TS-398-ITAT-2014(Mum)-TP
- Tax Payer : Hope India Polishing Works Pvt. Ltd
ITAT: Mere intra-group service agreement not sufficient, essential to prove AE rendered services
- In Favour of Assessee
- Citation Number : TS-395-ITAT-2014(Bang)-TP
- Tax Payer : Cisco Systems Capital (India) Pvt.Ltd.
ITAT: Upholds CIT(A)'s order reducing cost of free goods from total cost
- In Favour of Assessee
- Citation Number : TS-394-ITAT-2014(Mum)-TP
- Tax Payer : Cherokee India Pvt. Ltd.