Updates ( 9073 results )
ITAT: Upholds turnover filter of Rs. 1 to 200 crores, follows Trilogy E-Business ruling
- In Favour of Assessee
- Citation Number : TS-210-ITAT-2014(Bang)-TP
- Tax Payer : July Systems & Technologies Pvt. Ltd.
HC: Dismisses Revenue's appeal; CIT(A)'s order to re-compute margin duly implemented by AO/TPO
- In Favour of Assessee
- Citation Number : TS-209-HC-2014(ALL)-TP
- Tax Payer : Mirza International Ltd.
ITAT:Sales specific expenses not part of AMP expenses; Follows LG Electronics SB ruling
- In Favour of Assessee
- Citation Number : TS-206-ITAT-2014(DEL)-TP
- Tax Payer : Toshiba India Pvt. Ltd.
ITAT:Follows earlier orders, Rejects benchmarking of indenting business with non-AE trading segment
- In Favour of Both, Partially
- Citation Number : TS-205-ITAT-2014(DEL)-TP
- Tax Payer : Sumitomo Corporation India Pvt. Ltd.
ITAT: Rejects Revenue’s view that working capital adjustment only available to manufacturers/traders
- In Favour of Assessee
- Citation Number : TS-204-ITAT-2014(DEL)-TP
- Tax Payer : Agilent Technologies International Pvt. Ltd.
ITAT: Grants partial stay to Principal Global w.r.t software development/ ITES adjustment
- In Favour of Both, Partially
- Citation Number : TS-203-ITAT-2014(PUN)-TP
- Tax Payer : Principal Global Services Pvt. Ltd.
ITAT: KPO, engineering services dissimilar to assessee’s low-end back office support services
- In Favour of Assessee
- Citation Number : TS-202-ITAT-2014(Mum)-TP
- Tax Payer : Lionbridge Technologies P. Ltd.
ITAT:Only segmental data, AE transactions and audited accounts relevant for ALP computation
- In Favour of Assessee
- Citation Number : TS-199-ITAT-2014(Kol)-TP
- Tax Payer : Datex Ohmeda (I) Pvt. Ltd.
ITAT: Restores gross profit margin comparison of API products for lack of evidence
- In Favour of Both, Partially
- Citation Number : TS-197-ITAT-2014(Ahd)-TP
- Tax Payer : Concord Biotech Limited
ITAT:Sets aside non-speaking DRP order for failure to consider assessee’s arguments/evidence
- In Favour of Assessee
- Citation Number : TS-196-ITAT-2014(PUN)-TP
- Tax Payer : Carraro India Ltd.
ITAT:Upholds CIT(A)'s R&D services ALP based on comparables from Tevapharma ruling
- In Favour of Assessee
- Citation Number : TS-195-ITAT-2014(Bang)-TP
- Tax Payer : Millipore (India) Pvt. Ltd.
ITAT: Upholds DRP order deleting adjustment on investment advisory services; Follows earlier rulings
- In Favour of Assessee
- Citation Number : TS-194-ITAT-2014(Mum)-TP
- Tax Payer : Temasek Holding Advisors Pvt. Ltd.
ITAT: Accepts Brigade’s MA; Non-consideration of grounds independently for different AY apparent mistake
- In Favour of Assessee
- Citation Number : TS-193-ITAT-2014(HYD)-TP
- Tax Payer : Brigade Global Services Pvt. Ltd.
ITAT: Pure software development service provider not comparable with product companies
- In Favour of Both, Partially
- Citation Number : TS-191-ITAT-2014(HYD)-TP
- Tax Payer : United Online Software Development (India) Pvt. Ltd.
ITAT: Directs working capital adj. computation allocating receivable/payable between AE/non-AE transactions
- In Favour of Both, Partially
- Citation Number : TS-190-ITAT-2014(HYD)-TP
- Tax Payer : TNS India Pvt. Ltd.
ITAT:TPO to observe natural justice principles; Provide comparables' list, consider assessee's objections
- In Favour of Assessee
- Citation Number : TS-189-ITAT-2014(CHNY)-TP
- Tax Payer : OKS Prepress Services P. Ltd.
ITAT: Extends Rs. 3500 Cr stay in Vodafone call centre transfer TP matter
- In Favour of Assessee
- Citation Number : TS-187-ITAT-2014(Mum)-TP
- Tax Payer : Vodafone India Services P. Ltd. (formerly 3 Global Services P. Ltd.)
ITAT:Grants partial stay of demand arising on adjustment on software development/ ITeS
- In Favour of Assessee
- Citation Number : TS-186-ITAT-2014(COCH)-TP
- Tax Payer : Envestnest Asset Management (India) Pvt. Ltd.
ITAT: Follows earlier precedents, rejects Revenue comparables on R&D, high turnover, product development
- In Favour of Assessee
- Citation Number : TS-185-ITAT-2014(HYD)-TP
- Tax Payer : LGS Global Ltd.
ITAT:Despite assessee's Bharti Airtel reliance, remits back guarantee transaction for ALP computation
- In Favour of Assessee
- Citation Number : TS-184-ITAT-2014(HYD)-TP
- Tax Payer : Apollo Health Street Ltd.