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ITAT: Grants 6 months stay against payment of Rs. 6 crore to J.P. Morgan India

  • In Favour of Both, Partially
  • Citation Number : TS-87-ITAT-2014(Mum)-TP
  • Tax Payer : J.P. Morgan India Pvt. Ltd.

ITAT:Grants Rs. 24.22 Cr stay to Diageo India on marketing intangible issue

  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2014(Mum)-TP
  • Tax Payer : Diageo India Pvt. Ltd.

ITAT: Grants conditional stay to Prudential Process Management Service against part payment

  • In Favour of Both, Partially
  • Citation Number : TS-85-ITAT-2014(Mum)-TP
  • Tax Payer : Prudential Process Management Service India Pvt. Ltd.

ITAT:Excludes comparable engaged in different business line; Upholds CIT(A) order deleting adjustment

  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2014(DEL)-TP
  • Tax Payer : Messe Dusseldorf India P.Ltd.

ITAT: No automatic extrapolation of principles applicable in one AY to subsequent AY

  • In Favour of Both, Partially
  • Citation Number : TS-82-ITAT-2014(Bang)-TP
  • Tax Payer : Systech Integrators India Pvt. Ltd.

ITAT: Grants absolute stay; Cites earlier year favourable ITAT order in own case

  • In Favour of Assessee
  • Citation Number : TS-80-ITAT-2014(HYD)-TP
  • Tax Payer : Capital IQ Information Systems (India) Pvt. Ltd.

ITAT:Directs fresh consideration of matter in interest of justice, despite assessee's negligence

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2014(CHNY)-TP
  • Tax Payer : Teledata Marine Solutions Ltd.

ITAT: Directs consideration of DEPB benefit as operating revenue; Earlier year ruling followed

  • In Favour of Assessee
  • Citation Number : TS-72-ITAT-2014(Mum)-TP
  • Tax Payer : Welspun Zucchi Texti les Ltd.

ITAT: Upholds CIT(A) order directing PLI re-computation after excluding non-operating income/expenses

  • In Favour of Assessee
  • Citation Number : TS-71-ITAT-2014(PUN)-TP
  • Tax Payer : Bobst India Private Limited

ITAT: Upholds revision, TPO reference mandatory if international transactions exceeds Rs. 5 Crores

  • In Favour of Revenue
  • Citation Number : TS-69-ITAT-2014(JODH)-TP
  • Tax Payer : Ravindra Heraeus Pvt. Ltd.

ITAT: Determines ALP of Guarantee commission 0.5%; Earlier order followed

  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2014(Mum)-TP
  • Tax Payer : Godrej Sara Lee Ltd

ITAT: Deletes entity level TP adjustment; TPO can compute ALP, not total income 

  • In Favour of Assessee
  • Citation Number : TS-67-ITAT-2014(JPR)-TP
  • Tax Payer : Gillete India Ltd.

ITAT: TPO to apply uniform formula while computing margin of assessee & comparables 

  • In Favour of Assessee
  • Citation Number : TS-66-ITAT-2014(LKW)-TP
  • Tax Payer : Mirza International Ltd

ITAT: Excludes comparable with extraordinary event like merger, which resulted in higher margin 

  • In Favour of Assessee
  • Citation Number : TS-64-ITAT-2014(HYD)-TP
  • Tax Payer : Invensys Development Centre (India) Pvt. Ltd.

ITAT: Directs assessee to link invoices & evidence; TPO to re-determine management fee ALP 

  • In Favour of None/NA
  • Citation Number : TS-63-ITAT-2014(Bang)-TP
  • Tax Payer : Quintiles Research (India) Pvt. Ltd.

ITAT: Determines PLI at 7 following earlier year Tribunal order 

  • In Favour of Both, Partially
  • Citation Number : TS-60-ITAT-2014(CHNY)-TP
  • Tax Payer : S.R.A. Systems Ltd.

ITAT:ECB rates as per RBI circular appropriate benchmark for AE loan interest

  • In Favour of Both, Partially
  • Citation Number : TS-58-ITAT-2014(Mum)-TP
  • Tax Payer : Ion Exchange (I) Ltd.

ITAT:Follows earlier ruling; CUP most appropriate method for benchmarking commission payment

  • In Favour of Both, Partially
  • Citation Number : TS-57-ITAT-2014(Mum)-TP
  • Tax Payer : KSB Pumps Ltd.

ITAT:Allows 11 discount for differences in volume, credit risk; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-56-ITAT-2014(Mum)-TP
  • Tax Payer : Living Stones

ITAT: Deletes concealment penalty on technical know-how fee, considering TP adjustment deletion

  • In Favour of Both, Partially
  • Citation Number : TS-54-ITAT-2014(Mum)-TP
  • Tax Payer : Merck Ltd.