Updates ( 9073 results )
ITAT: Excludes comparables applying filter for high turnover, RPT, onsite revenue/expenditure
- In Favour of Both, Partially
- Citation Number : TS-22-ITAT-2014(HYD)-TP
- Tax Payer : United Online Software Development (India) Pvt. Ltd.
ITAT: Rejects ALP determination of management fee at Nil; Giving concrete evidence difficult
- In Favour of Assessee
- Citation Number : TS-21-ITAT-2014(HYD)-TP
- Tax Payer : TNS India Pvt. Ltd.
ITAT:Agnity ruling binding precedent to be respected and followed by authorities
- In Favour of Both, Partially
- Citation Number : TS-19-ITAT-2014(DEL)-TP
- Tax Payer : Atrenta (India) Pvt. Ltd.
ITAT:Rejects 'best market-value' concept; Allows Sec 80IA relief to captive power unit
- In Favour of Assessee
- Citation Number : TS-16-ITAT-2014(JPR)-TP
- Tax Payer : Shree Cement Ltd.
ITAT:Allows CUP pricing adjustment for royalty, commission on machinery sales to AE
- In Favour of Assessee
- Citation Number : TS-15-ITAT-2014(Mum)-TP
- Tax Payer : Truetzschler India Pvt. Ltd.
ITAT:Restores Kodak Graphic's TP matter to TPO for consistency in adjudication
- In Favour of Both, Partially
- Citation Number : TS-13-ITAT-2014(Mum)-TP
- Tax Payer : Kodak Graphic Communications India Pvt. Ltd.
ITAT: +/- 5% also available w.r.t. operating margins like ALP; Deletes BASF Coatings' TP adjustment
- In Favour of Assessee
- Citation Number : TS-12-ITAT-2014(Mum)-TP
- Tax Payer : BASF Coatings (India) Pvt. Ltd.
ITAT: Restricts royalty to 1% on export sales; Considers subsequent years DRP directions
- In Favour of Both, Partially
- Citation Number : TS-11-ITAT-2014(HYD)-TP
- Tax Payer : Gulf Oil Corporation Ltd
ITAT: 'No Income, No TP' reasonable belief leads to cancellation of Sec 271G penalty
- In Favour of Assessee
- Citation Number : TS-8-ITAT-2014(Ahd)-TP
- Tax Payer : Asence INC
ITAT: Restricts determination of ALP only to international transactions with AE
- In Favour of Assessee
- Citation Number : TS-7-ITAT-2014(Mum)-TP
- Tax Payer : Phoenix Mecano (India) Private Limited
ITAT: Can't include income from settlement of patent infringement suit in operating profits
- In Favour of Both, Partially
- Citation Number : TS-6-ITAT-2014(HYD)-TP
- Tax Payer : Mylan Laboratories Ltd.
ITAT:Commercial expediency not relevant for TP; Rejects reliance on Knorr-Bremse ruling
- In Favour of Both, Partially
- Citation Number : TS-5-ITAT-2014(DEL)-TP
- Tax Payer : Atotech India Limited
ITAT:Upholds guarantee fee adjustment; Assessee failed to point defects in TPO's rate
- In Favour of Revenue
- Citation Number : TS-3-ITAT-2014(Mum)-TP
- Tax Payer : Technocraft Industries (India) Ltd
ITAT: Adjustment based on estimates incorrect when actual information could be obtained u/s 133(6)
- In Favour of Both, Partially
- Citation Number : TS-362-ITAT-2013(Mum)-TP
- Tax Payer : Nimbus Communication Ltd.
ITAT: CIT has no jurisdiction to revise TPO’s order; Essar Oil ruling followed
- In Favour of Assessee
- Citation Number : TS-361-ITAT-2013(Mum)-TP
- Tax Payer : Tata Communications Limited
ITAT: Companies owning significant intangible not comparable with low risk captive service provider
- In Favour of Both, Partially
- Citation Number : TS-359-ITAT-2013(Bang)-TP
- Tax Payer : 3DPLM Software Solutions Ltd.
ITAT: Comparable cannot be excluded merely for very high or low profit margin
- In Favour of Revenue
- Citation Number : TS-358-ITAT-2013(DEL)-TP
- Tax Payer : ChrysCapital Investment Advisors India Pvt. Ltd.
ITAT:SIA approval as basis for ALP determination untenable; Royalty TP addition deleted
- In Favour of Assessee
- Citation Number : TS-357-ITAT-2013(Mum)-TP
- Tax Payer : Castrol India Ltd.
ITAT:Only current year data to be considered for computing ALP
- In Favour of Assessee
- Citation Number : TS-355-ITAT-2013(DEL)-TP
- Tax Payer : Smart Trust Infosolutions P. Ltd.
ITAT:Admits additional evidence; Directs fresh determination of ALP for cost allocation
- In Favour of Both, Partially
- Citation Number : TS-354-ITAT-2013(DEL)-TP
- Tax Payer : Lear Automotive India Pvt. Ltd.