Updates ( 9073 results )
ITAT: Broking, asset management & merchant banking services not comparable with investment advisory
- In Favour of Assessee
- Citation Number : TS-248-ITAT-2013(Mum)-TP
- Tax Payer : Temasek Holdings Advisors (I) P. Ltd
ITAT:Deletes TP addition on royalty & taxes borne by assessee, RBI approval relied
- In Favour of Both, Partially
- Citation Number : TS-246-ITAT-2013(Mum)-TP
- Tax Payer : Johnson and Johnson Ltd
ITAT:Rejects assessee's contention on non-availability of comparables for BPO services
- In Favour of Assessee
- Citation Number : TS-245-ITAT-2013(Mum)-TP
- Tax Payer : Fugro Survey India Pvt. Ltd.
ITAT:Follows earlier year ruling; TP addition for technical know-how fee deleted
- In Favour of Both, Partially
- Citation Number : TS-244-ITAT-2013(Mum)-TP
- Tax Payer : Merck Ltd.
ITAT: TPO to apply consistent filters for multiple years if facts are similar
- In Favour of Both, Partially
- Citation Number : TS-243-ITAT-2013(CHANDI)-TP
- Tax Payer : DSM Anti Infectives India Ltd.
ITAT:Upheld CUP over TNMM for determining royalty ALP, earlier DRP's order followed
- In Favour of Assessee
- Citation Number : TS-242-ITAT-2013(Mum)-TP
- Tax Payer : Ciba India Ltd.
ITAT:Critical repair details not analysed by AO/CIT(A); Matter restored for further clarification
- In Favour of Revenue
- Citation Number : TS-240-ITAT-2013(Mum)-TP
- Tax Payer : Boskalis Dredging India Pvt. Ltd
ITAT: Deletes TP addition for employee deputation to AE; follows earlier ITAT order
- In Favour of Assessee
- Citation Number : TS-239-ITAT-2013(BOM)-TP
- Tax Payer : 3i Infotech Ltd
ITAT: No adjudication of TP ground required since issue resolved under MAP
- In Favour of Both, Partially
- Citation Number : TS-238-ITAT-2013(Bang)-TP
- Tax Payer : NDS Ltd.
ITAT:Adjustment deleted; TPO/DRP failed to give any reason for specific disallowance
- In Favour of Assessee
- Citation Number : TS-237-ITAT-2013(DEL)-TP
- Tax Payer : Mindarika Pvt. Ltd.
ITAT: Matter restored back to CIT(A), as retrospective amendment made after CIT(A)'s order
- In Favour of Both, Partially
- Citation Number : TS-236-ITAT-2013(Mum)-TP
- Tax Payer : Jazzy Creations Pvt. Ltd.
ITAT: High end services like KPO not comparable with routine back office services
- In Favour of Assessee
- Citation Number : TS-234-ITAT-2013(Bang)-TP
- Tax Payer : Symphony Marketing Solutions India Pvt. Ltd
ITAT: Directs fresh ALP determination; TPO to reconsider application of appropriate method
- In Favour of Revenue
- Citation Number : TS-233-ITAT-2013(Mum)-TP
- Tax Payer : Trigyn Technologies Ltd.
ITAT:Following earlier ruling, ITAT confirms guarantee commission addition, determines ALP at 0.5
- In Favour of Assessee
- Citation Number : TS-229-ITAT-2013(Mum)-TP
- Tax Payer : Nimbus Communications Ltd
ITAT:Revenue's appeal dismissed relying on ITAT's ruling in assessee's own case
- In Favour of Assessee
- Citation Number : TS-228-ITAT-2013(Mum)-TP
- Tax Payer : Welspun Zucchi Textiles
ITAT: No instant rejection of claim for working capital/ risk adjustment, without analysis
- In Favour of Assessee
- Citation Number : TS-227-ITAT-2013(DEL)-TP
- Tax Payer : Qualcomm India Pvt. Ltd.
ITAT:Quasi-judicial forum like DRP, obligated to pass speaking order
- In Favour of Assessee
- Citation Number : TS-225-ITAT-2013(Ahd)-TP
- Tax Payer : GE India Industrial Pvt. Ltd.
ITAT: Directs fresh determination imported raw material's ALP, relying on earlier year order
- In Favour of Assessee
- Citation Number : TS-224-ITAT-2013(Mum)-TP
- Tax Payer : Merck Limited
ITAT:Confirms CIT(A) order accepting assessee's ALP based on CUP
- In Favour of Assessee
- Citation Number : TS-222-ITAT-2013(CHNY)-TP
- Tax Payer : Alden Prepress Services
ITAT:Allows capacity adjustment while working out tested party margin
- In Favour of Assessee
- Citation Number : TS-221-ITAT-2013(PUN)-TP
- Tax Payer : Ariston Thermo India Limited