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HC: Upholds ITAT's exclusion of L&T, Wipro & Zylog citing functional dissimilarity, etc

Apr 04, 2024
  • In Favour of Assessee
  • Citation Number : TS-135-HC-2024(DEL)-TP
  • Tax Payer : Fiserv India Pvt Ltd

HC: Dismisses Revenue’s appeal on exclusion of certain comparables

Apr 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-133-HC-2024(DEL)-TP
  • Tax Payer : Nokia Seimens Networks India P Ltd

HC: Dismisses Revenue's appeal against comparables' selection, considers findings qua geographical location/industry

Apr 03, 2024
  • In Favour of Assessee
  • Citation Number : TS-134-HC-2024(DEL)-TP
  • Tax Payer : Tupperware India Pvt. Ltd.

ITAT: Remits SWD adjustment for de novo examination for Microsoft Global Services

Apr 02, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-129-ITAT-2024(HYD)-TP
  • Tax Payer : Microsoft Global Services Centre (India) Private Limited

ITAT: Accepts TNMM over CUP for export transaction; Remits TP-adjustment qua IGS

Apr 02, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-130-ITAT-2024(Mum)-TP
  • Tax Payer : Lanxess India Private Ltd.

HC: Disposes of Revenue's appeal; Considers mean margin computation, notes no adverse tax-impact

Apr 01, 2024
  • In Favour of None/NA
  • Citation Number : TS-127-HC-2024(DEL)-TP
  • Tax Payer : Techbooks Electronics Services Pvt Ltd

ITAT: Quashes assessment-order passed in non-existent entity's name as void ab initio

Apr 01, 2024
  • In Favour of Assessee
  • Citation Number : TS-128-ITAT-2024(DEL)-TP
  • Tax Payer : Boeing India Pvt Ltd

ITAT: Holds EURIBOR to be at ALP for AE-loan; Deletes TP-adjustment

Mar 28, 2024
  • In Favour of None/NA
  • Citation Number : TS-124-ITAT-2024(DEL)-TP
  • Tax Payer : Motherson Sumi Systems Ltd

ITAT: Admits additional evidence considering co-ordinate bench observations for earlier AYs

Mar 28, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-125-ITAT-2024(Mum)-TP
  • Tax Payer : Servier India Private Limited

HC: Quashes final assessment order, demand/penalty notices pending DRP reference

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-121-HC-2024(BOM)-TP
  • Tax Payer : APM Terminals India Private Limited

HC: Dismisses application for condonation of delay; Rejects appeal against foreign-AE selected as tested-party

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-122-HC-2024(CAL)-TP
  • Tax Payer : TCG Digital Solutions (P) Ltd

ITAT: Upholds assessee's 'other method' over TNMM for benchmarking purchase of traded goods

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-119-ITAT-2024(DEL)-TP
  • Tax Payer : Golden Agri Resources (India) Pvt Ltd

ITAT: Rejects NIL-ALP of IGS, notes TPO/DRP rendered contradictory observations

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2024(DEL)-TP
  • Tax Payer : Intertek India Pvt Ltd

ITAT: Rules on comparables under contract software development segment, remits interest on receivables

Mar 25, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-117-ITAT-2024(DEL)-TP
  • Tax Payer : Nokia Solutions and Networks India Pvt Ltd

HC: Dismisses Revenue’s appeal against ITAT-order qua royalty, share valuation for Dabur India

Mar 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-116-HC-2024(DEL)-TP
  • Tax Payer : Dabur India Ltd

ITAT: Remits TP-adjustments qua corporate guarantee commission, interest on loan

Mar 22, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-114-ITAT-2024(Mum)-TP
  • Tax Payer : ACG Associated Capsules Pvt Ltd

HC: Dismisses Revenue's 'misconceived' appeal against ITAT-order rejecting invocation of TP-provisions

Mar 22, 2024
  • In Favour of Assessee
  • Citation Number : TS-115-HC-2024(DEL)-TP
  • Tax Payer : Mercer Consulting India Pvt Ltd

ITAT: Upholds exclusion of comparables with high turnover, negative operating margins

Mar 21, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-112-ITAT-2024(DEL)-TP
  • Tax Payer : STMicroelectronics Pvt Ltd

ITAT: Remits issues w.r.t segmental margin details, expatriates-salary reimbursement

Mar 21, 2024
  • In Favour of None/NA
  • Citation Number : TS-113-ITAT-2024(HYD)-TP
  • Tax Payer : TPSC (India) Private Limited

ITAT: Rules on TP-adjustments qua corporate guarantee, royalty etc; Follows earlier orders

Mar 20, 2024
  • In Favour of Assessee
  • Citation Number : TS-108-ITAT-2024(DEL)-TP
  • Tax Payer : Dabur India Ltd