Updates ( 9073 results )

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ITAT: Directs TPO to re-examine comparability of Infosys considering Agnity ruling 

  • In Favour of Assessee
  • Citation Number : TS-125-ITAT-2014(DEL)-TP
  • Tax Payer : Alcatel Lucent Technologies India Private Limited

ITAT: Assessee's import not 'arranged transaction', deletes addition citing earlier favourable order

  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2014(Mum)-TP
  • Tax Payer : Aventis Pharma Limited

ITAT:Selling expenditure not part of AMP expenditure for computing marketing intangible adjustment 

  • In Favour of Both, Partially
  • Citation Number : TS-123-ITAT-2014(DEL)-TP
  • Tax Payer : Stryker India Pvt. Ltd.

ITAT:Directs exclusion of selling expenditure AMP expenditure; Follows LG Electronics SB ruling 

  • In Favour of Both, Partially
  • Citation Number : TS-122-ITAT-2014(DEL)-TP
  • Tax Payer : RayBan Sun Optics India Ltd.

ITAT: Upholds CPM/ RPM over TPO’s entity level TNMM; Deletes TP adjustment

  • In Favour of Assessee
  • Citation Number : TS-112-ITAT-2014(DEL)-TP
  • Tax Payer : Frigoglass India Pvt. Ltd.

ITAT:Under-utilization of capacity in initial years vital factor for determining ALP 

  • In Favour of Assessee
  • Citation Number : TS-110-ITAT-2014(CHNY)-TP
  • Tax Payer : Mando India Steering Systems Pvt. Ltd.

ITAT: Follows earlier year; Cost base under TNMM to include all operating costs

  • In Favour of Both, Partially
  • Citation Number : TS-107-ITAT-2014(DEL)-TP
  • Tax Payer : Posco Engineering & Construction Company

ITAT:Upholds adjustment on profit attribution to Indian branch; Credit Lyonnais ruling relied

  • In Favour of Both, Partially
  • Citation Number : TS-106-ITAT-2014(Mum)-TP
  • Tax Payer : Calyon Bank

ITAT:AO to re-examine AE relationship for AY 2008-09 based on documentary evidence

  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2014(CHNY)-TP
  • Tax Payer : Oren Hydrocarbons Pvt. Ltd.

ITAT:Grants Rs. 189.62 crore stay to Johnson & Johnson on AMP expense, royalty issue

  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2014(Mum)-TP
  • Tax Payer : Johnson & Johnson Ltd.

ITAT: Grants stay to J.P. Morgan Advisors against part payment & corporate guarantee

  • In Favour of Both, Partially
  • Citation Number : TS-100-ITAT-2014(Mum)-TP
  • Tax Payer : J.P.Morgan Advisors India Private Limited

ITAT:Segment results used for Sec 10B relief acceptable for TP; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-98-ITAT-2014(CHNY)-TP
  • Tax Payer : Honeywell Electrical Devices & Systems India Ltd.

ITAT: Grants stay to Watson Pharma; AO had partially adjusted demand against refunds

  • In Favour of Assessee
  • Citation Number : TS-97-ITAT-2014(Mum)-TP
  • Tax Payer : Watson Pharma Pvt. Ltd

ITAT: Grants stay, directs AO to pass order pursuant to DRP rectification

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2014(PUN)-TP
  • Tax Payer : TIBCO Software India Pvt. Ltd.

ITAT:Grants conditional stay to J.P. Morgan Securities on 'share issue adjustment' demand

  • In Favour of Both, Partially
  • Citation Number : TS-94-ITAT-2014(Mum)-TP
  • Tax Payer : J.P. Morgan Securities India Pvt. Ltd.

ITAT:Allows payment of demand in installments considering financial position of Kirby

  • In Favour of Both, Partially
  • Citation Number : TS-93-ITAT-2014(HYD)-TP
  • Tax Payer : Kirby Building Systems India Ltd.

ITAT: Allows capacity adjustment on operating cost of comparables; Follows Petro Araldite ruling

  • In Favour of Both, Partially
  • Citation Number : TS-92-ITAT-2014(Mum)-TP
  • Tax Payer : Fuchs Lubricants (India) Pvt. Ltd.

ITAT:Directs DRP to pass speaking order based on correct facts of assessee

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2014(DEL)-TP
  • Tax Payer : Freescale Semiconductor India Pvt. Ltd.

ITAT: Follows earlier order, TPO to share comparable info obtained u/s 133(6)

  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2014(DEL)-TP
  • Tax Payer : Colt Technology Services India Pvt. Ltd.

ITAT: Conditional stay against part payment to Nobel Biocare; Appeal hearing on May 21

  • In Favour of Both, Partially
  • Citation Number : TS-89-ITAT-2014(Mum)-TP
  • Tax Payer : Nobel Biocare India Pvt. Ltd.