Updates ( 9073 results )
HC:Rejects condonation of delay; No prejudice by ITAT order as matter remitted
- In Favour of Assessee
- Citation Number : TS-185-HC-2013(BOM)-TP
- Tax Payer : Chiron Behring Vaccines Pvt. Ltd.
ITAT:International transactions to be benchmarked individually, not at entity level
- In Favour of Assessee
- Citation Number : TS-184-ITAT-2013(Mum)-TP
- Tax Payer : Zinser Textile Systems Pvt Ltd
HC:Companies providing engineering services not comparable with assessee's marketing services
- In Favour of Assessee
- Citation Number : TS-182-HC-2013(DEL)-TP
- Tax Payer : Verizon India Pvt.Ltd.
ITAT:Engineering companies not comparable to marketing services entity
- In Favour of Assessee
- Citation Number : TS-181-ITAT-2013(DEL)-TP
- Tax Payer : Actis Advisers Pvt. Ltd.
ITAT: Admits additional evidence for software development & marketing support services
- In Favour of Assessee
- Citation Number : TS-180-ITAT-2013(DEL)-TP
- Tax Payer : Hughes Systique India Pvt. Ltd
ITAT:Admits additional evidence regarding conversion of loan into equity
- In Favour of Assessee
- Citation Number : TS-179-ITAT-2013(HYD)-TP
- Tax Payer : Bhrigus Software (India) Pvt. Ltd.
ITAT:Deletes TP addition; Transaction level margin relevant, not entity level
- In Favour of Assessee
- Citation Number : TS-177-ITAT-2013(CHNY)-TP
- Tax Payer : Igarashi Motors India Ltd.
ITAT:Initial onus to select and justify most appropriate method on assessee
- In Favour of Both, Partially
- Citation Number : TS-176-ITAT-2013(Mum)-TP
- Tax Payer : Kodak Polychrome Graphics (I) P. Ltd
ITAT:Excludes companies with different business model, not meeting RPT/forex earning filter
- In Favour of Assessee
- Citation Number : TS-174-ITAT-2013(HYD)-TP
- Tax Payer : HSBC Electronic Data Processing India Ltd.
ITAT:TP adjustment to be restricted to transactions with AEs
- In Favour of Assessee
- Citation Number : TS-173-ITAT-2013(Mum)-TP
- Tax Payer : Penfort (Israel) Limited
ITAT:Reassessment making TP addition invalid; no nexus between reasons and income assessed
- In Favour of Assessee
- Citation Number : TS-172-ITAT-2013(HYD)-TP
- Tax Payer : Swarnandhra IJMII Integrated Township Development Company
ITAT:Can't reject independent agency quotations as CUP, without providing valid reasons
- In Favour of Assessee
- Citation Number : TS-171-ITAT-2013(Ahd)-TP
- Tax Payer : Adani Wilmar Limited.
ITAT:Documentary evidence crucial to prove reimbursement; Directs assessee to make fresh efforts
- In Favour of Both, Partially
- Citation Number : TS-170-ITAT-2013(Mum)-TP
- Tax Payer : Tata AutoComp Systems Limited
ITAT:DRP directed to pass speaking order
- In Favour of Assessee
- Citation Number : TS-169-ITAT-2013(CHNY)-TP
- Tax Payer : Thales Software India Pvt. Ltd.
ITAT:Merger of functionally similar companies no reason for exclusion of comparable
- In Favour of Both, Partially
- Citation Number : TS-165-ITAT-2013(DEL)-TP
- Tax Payer : Agilent Technologies International Pvt. Ltd
ITAT:Follows LG; directs exclusion of selling expenses for computing AMP adjustment
- In Favour of Both, Partially
- Citation Number : TS-163-ITAT-2013(DEL)-TP
- Tax Payer : Sony India Pvt. Ltd.
ITAT:Upholds marketing intangible adjustment; rejects reclassification of exp declared under Advt head
- In Favour of Both, Partially
- Citation Number : TS-162-ITAT-2013(CHNY)-TP
- Tax Payer : Panasonic Sales & Services India Pvt. Ltd.
ITAT:CUP more appropriate for benchmarking service contracts, when data available
- In Favour of Assessee
- Citation Number : TS-161-ITAT-2013(Mum)-TP
- Tax Payer : Chemtex Global Engineers Pvt. Ltd
ITAT:Follows Capital IQ rulings; excludes comparable undertaking merger
- In Favour of Both, Partially
- Citation Number : TS-156-ITAT-2013(HYD)-TP
- Tax Payer : Zavata India Private Limited.
ITAT:Deletes TP addition; margin on AE sale higher than sale to non-AEs
- In Favour of Assessee
- Citation Number : TS-154-ITAT-2013(Mum)-TP
- Tax Payer : T.Two International Pvt Ltd.