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ITAT:ROCE PLI applies to capital employed in AE exports, not entire capital 

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2013(Mum)-TP
  • Tax Payer : Bhansali & Co.

ITAT:Dismisses Revenue's MA against ITAT order; No mistake apparent from record 

  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2013(CHNY)-TP
  • Tax Payer : Trimex Industries (P) Ltd.

ITAT: Upholds guarantee commission adjustment @ 3% rate, earlier ruling followed

  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2013(Mum)-TP
  • Tax Payer : Mahindra & Mahindra Limited

ITAT: LIBOR plus percentage points correct methodology for benchmarking interest on loans 

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2013(HYD)-TP
  • Tax Payer : Aurobindo Pharma Ltd.

ITAT: Upholds LIBOR based interest rate on loan, Approves majority DRP order 

  • In Favour of Assessee
  • Citation Number : TS-322-ITAT-2013(HYD)-TP
  • Tax Payer : CES Pvt Ltd

ITAT: Upholds ALP for license fee @ 3% of turnover; follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-321-ITAT-2013(Mum)-TP
  • Tax Payer : SGS India Pvt. Ltd.

ITAT: Follows Delhi HC; High risk bearing companies like Infosys excluded 

  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2013(DEL)-TP
  • Tax Payer : Agnity India Technologies Pvt. Ltd.

ITAT: Rejects TPO's action of using data of multiple years for determining ALP 

  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2013(HYD)-TP
  • Tax Payer : Infotech Enterprises Ltd

ITAT:No concealment penalty when issues leading to higher ALP are debatable issues 

  • In Favour of Assessee
  • Citation Number : TS-310-ITAT-2013(HYD)-TP
  • Tax Payer : ADP Pvt. Ltd.

ITAT: CIT ( A ) to adjudicate grounds on merits as 5% standard deduction not available

  • In Favour of Both, Partially
  • Citation Number : TS-309-ITAT-2013(Mum)-TP
  • Tax Payer : Global Markets Centre Pvt. Ltd.

ITAT: Comparables with extraordinary circumstances, huge turnovers, low employee cost ratio excluded 

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2013(HYD)-TP
  • Tax Payer : Avineon India Pvt Ltd

ITAT: Remands Perfetti's AMP adjustment to TPO following LG ruling 

  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2013(DEL)-TP
  • Tax Payer : Perfetti Van Melle India Pvt. Ltd.

ITAT:LIBOR appropriate for benchmarking loan not domestic PLR; Follows Cotton Natural ruling 

  • In Favour of Assessee
  • Citation Number : TS-304-ITAT-2013(DEL)-TP
  • Tax Payer : Cotton Natural (I) Pvt Ltd

ITAT:Confirms CIT(A) order deleting penalty for non furnishing TP documents 

  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2013(CHNY)-TP
  • Tax Payer : Transworld Garnet India Pvt. Ltd.

ITAT:Deletes guarantee commission adjustment; External CUP without comparability analysis, rejected 

  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2013(Mum)-TP
  • Tax Payer : Asian paints Ltd.

ITAT:Management fees / selling commission ALP referred back for readjudication, earlier ruling followed 

  • In Favour of Assessee
  • Citation Number : TS-296-ITAT-2013(Bang)-TP
  • Tax Payer : LM Windpower (I) P. Ltd

ITAT: Extraordinary high margin comparables excluded, PBDIT preferred over PBT as PLI

  • In Favour of Assessee
  • Citation Number : TS-295-ITAT-2013(HYD)-TP
  • Tax Payer : BA Continuum India Pvt. Ltd

ITAT: Comparables with extraordinary circumstance like amalgamation excluded, follows earlier rulings 

  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2013(HYD)-TP
  • Tax Payer : Market Tools Research Pvt. Ltd.

ITAT: Comparable showing higher margin due to amalgamation with other company excluded 

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2013(HYD)-TP
  • Tax Payer : NTT Data India Enterprise Application Services Pvt. Ltd.,

ITAT:Non-speaking DRP order without considering assessee’s objections quashed, matter remitted back 

  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2013(DEL)-TP
  • Tax Payer : Itron Metering Solutions India Pvt. Ltd.