Updates ( 9000 results )
ITAT: Accepts Honda R&D's plea qua inclusion/exclusion of comparables, remits working capital adjustment
- In Favour of Assessee
- Citation Number : TS-656-ITAT-2023(DEL)-TP
- Tax Payer : Honda R & D (India) Pvt Ltd
ITAT: Remits TP-adjustment qua admin-service fees, royalty payment in Herbalife's case
- In Favour of Both, Partially
- Citation Number : TS-657-ITAT-2023(Bang)-TP
- Tax Payer : Herbalife International India Pvt Ltd
ITAT: Allows 2% of operating revenue as management fees; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-654-ITAT-2023(Ahd)-TP
- Tax Payer : BUNDY INDIA LIMITED
ITAT: Rejects NIL ALP of technology support charges & salary reimbursement qua Vodafone India
- In Favour of Assessee
- Citation Number : TS-655-ITAT-2023(Mum)-TP
- Tax Payer : Vodafone India Limited
ITAT: Upholds guarantee commission @0.35% qua Macrotech Developers Ltd, follows precedent
- In Favour of Assessee
- Citation Number : TS-651-ITAT-2023(Mum)-TP
- Tax Payer : Macrotech Developers Limited
ITAT: Deletes adjustment qua inter-unit power sale in Tata Steel's case; Follows Tata Chemicals
- In Favour of Assessee
- Citation Number : TS-652-ITAT-2023(Mum)-TP
- Tax Payer : Tata Steel Ltd
ITAT: Upholds internal CUP for guarantee; Rejects information u/s 133(6) for external CUP
- In Favour of Assessee
- Citation Number : TS-649-ITAT-2023(Mum)-TP
- Tax Payer : L & T Technology Services Limited
ITAT: TNMM resistant to transactional differences; Rejects assessee’s plea on forex loss, documentation etc.
- In Favour of Revenue
- Citation Number : TS-650-ITAT-2023(CHNY)-TP
- Tax Payer : NVH India Auto Parts Private Limited
ITAT: No SDT adjustment permissible owing to Sec.92BA(i) omission, follows precedents
- In Favour of Assessee
- Citation Number : TS-647-ITAT-2023(Mum)-TP
- Tax Payer : Hind Aluminium Industries Pvt Ltd
ITAT: Quashes time-barred TPO, assessment orders for Jaguar Land Rover; Follows precedents
- In Favour of Assessee
- Citation Number : TS-648-ITAT-2023(Mum)-TP
- Tax Payer : Jaguar Land Rover India Limited
ITAT: Upholds CIT(A)'s allowance of Sec.80IA deduction qua sale of power, follows precedents
- In Favour of Assessee
- Citation Number : TS-645-ITAT-2023(Ahd)-TP
- Tax Payer : Nandan Denim Ltd
HC: Upholds ITAT’s comparables-selection for captive investment advisory services
- In Favour of Assessee
- Citation Number : TS-646-HC-2023(DEL)-TP
- Tax Payer : Chrys Capital Invesment Advisors Pvt Ltd
ITAT: Accepts assessee’s TNMM over CUP for benchmarking goods' export; Rules on comparables
- In Favour of Assessee
- Citation Number : TS-640-ITAT-2023(Mum)-TP
- Tax Payer : Lanxess India Private Ltd.
ITAT: Upholds assessee's internal CUP, authenticity of Nova-Scotia quotation not in doubt
- In Favour of Assessee
- Citation Number : TS-641-ITAT-2023(Ahd)-TP
- Tax Payer : Intas Pharmaceuticals Ltd.
HC: Closes assessee’s appeal on comparables’-selection and receivables
- In Favour of None/NA
- Citation Number : TS-642-HC-2023(DEL)-TP
- Tax Payer : Corning SAS-India Branch Office
ITAT: Upholds ALP determination basis subsequent year APA absent any difference in facts, FAR
- In Favour of Both, Partially
- Citation Number : TS-638-ITAT-2023(Bang)-TP
- Tax Payer : Concentrix Technologies (India) Pvt Ltd
ITAT: Quashes assessment order passed disregarding DRP's directions in Uber India's case
- In Favour of Assessee
- Citation Number : TS-639-ITAT-2023(HYD)-TP
- Tax Payer : Uber India Research and Development Private Limited
HC: Disposes Revenue’s appeal on comparables-selection; Considers Revenue’s reliance on Rampgreen Solution ruling
- In Favour of Assessee
- Citation Number : TS-637-HC-2023(DEL)-TP
- Tax Payer : GE India Business Services Pvt Ltd
HC: Remits TP-adjustment qua interest on receivables citing working capital adjustment allowed
- In Favour of Both, Partially
- Citation Number : TS-636-HC-2023(DEL)-TP
- Tax Payer : Qualcomm India Pvt Ltd
ITAT: Quashes assessment-order barred by limitation considering date of receiving DRP's directions
- In Favour of Assessee
- Citation Number : TS-633-ITAT-2023(Mum)-TP
- Tax Payer : APM Terminals Private Limited