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ITAT: Applies CUP considering overseas/domestic clients for broking services; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-702-ITAT-2023(Mum)-TP
  • Tax Payer : Morgan Stanley India Company Private Limited

ITAT: Rejects profit estimation on non-AE transactions, rules on comparables qua Star-TV companies

  • In Favour of Assessee
  • Citation Number : TS-703-ITAT-2023(Mum)-TP
  • Tax Payer : Star Television Entertainment Ltd

HC: Excludes Infosys-BPO, a giant company as comparable for ITeS provider; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-704-HC-2023(DEL)-TP
  • Tax Payer : Future First Info. Services Pvt. Ltd

ITAT: Assessee can plead exclusion of comparables included in TP study report; Follows Pfizer

  • In Favour of Assessee
  • Citation Number : TS-700-ITAT-2023(Mum)-TP
  • Tax Payer : Juniper Networks India Private Limited

ITAT: Observes 0.5% cannot be standard rate for charging corporate guarantee commission

  • In Favour of Assessee
  • Citation Number : TS-701-ITAT-2023(Mum)-TP
  • Tax Payer : ACG Associated Capsules Pvt Ltd

HC: Dismisses Revenue’s appeal against ITAT-order on AMP adjustment in Timex Group's case

  • In Favour of Assessee
  • Citation Number : TS-699-HC-2023(DEL)-TP
  • Tax Payer : Timex Group India Limited

ITAT: Includes comparables accepted for preceding & succeeding AYs absent change in facts

  • In Favour of Assessee
  • Citation Number : TS-696-ITAT-2023(Mum)-TP
  • Tax Payer : Syngenta Services Private Limited

ITAT: Remits benchmarking of fixed assets transactions wrt customs duty; Rules on comparables

  • In Favour of Both, Partially
  • Citation Number : TS-697-ITAT-2023(Kol)-TP
  • Tax Payer : Linde India Ltd (formerly BOC India Ltd.)

ITAT: Directs AO to follow earlier order w.r.t adopting RPM for import transaction

  • In Favour of Assessee
  • Citation Number : TS-698-ITAT-2023(DEL)-TP
  • Tax Payer : Luxottica India Eyewear Pvt Ltd

ITAT: Deletes TP-adjustment qua AE advance, performance guarantee; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-695-ITAT-2023(Mum)-TP
  • Tax Payer : KEC International Ltd

ITAT: Quashes assessment order without DIN as invalid; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-693-ITAT-2023(Ind)-TP
  • Tax Payer : Commins Technologies India Private Limited

ITAT: Confirms CIT(A)’s guarantee commission ALP @ 0.35%; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-694-ITAT-2023(Mum)-TP
  • Tax Payer : Macrotech Developers Limited

ITAT: Quashes TPO’s order as time-barred, follows Johnson & Johnson ruling

  • In Favour of Assessee
  • Citation Number : TS-690-ITAT-2023(Mum)-TP
  • Tax Payer : Diageo India Pvt Ltd

ITAT: Characterizes assessee as low-end BPO service provider; Remits working-capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-691-ITAT-2023(DEL)-TP
  • Tax Payer : Everest Business Advisory India Private Limited

HC: Upholds ITAT’s adoption of RPM as MAM; Follows Matrix Cellular case

  • In Favour of Assessee
  • Citation Number : TS-692-HC-2023(DEL)-TP
  • Tax Payer : Fujitsu India Pvt Ltd

ITAT: Deletes SDT-addition following HC ruling in Texport Overseas

  • In Favour of Assessee
  • Citation Number : TS-687-ITAT-2023(NAG)-TP
  • Tax Payer : Vivek Vinayak Vaidya

ITAT: Upholds CIT(A)'s comparables' selection, grant of depreciation & working capital adjustments

  • In Favour of Assessee
  • Citation Number : TS-688-ITAT-2023(Mum)-TP
  • Tax Payer : Zensar Technologies Ltd

ITAT: Remits disallowance of trademark fees, directs AO to consider assessee's evidence

  • In Favour of Assessee
  • Citation Number : TS-689-ITAT-2023(CHNY)-TP
  • Tax Payer : Alstom T&D India Limited

ITAT: Determines corporate guarantee commission @ 0.5%; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-685-ITAT-2023(CHNY)-TP
  • Tax Payer : Aban Offshore Ltd

ITAT: Remits TP-adjustment qua outstanding-receivables; TPO to grant assessee opportunity to be heard

  • In Favour of Assessee
  • Citation Number : TS-684-ITAT-2023(HYD)-TP
  • Tax Payer : BA Continuum India Private Limited