Updates ( 9016 results )

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ITAT: Excludes functionally-dissimilar comparables; Upholds CIT(A) deleting TP-adjustment qua interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-375-ITAT-2023(DEL)-TP
  • Tax Payer : Barco Electronic Systems (P) Ltd

HC: Dismisses Revenue’s appeal; Holds substantial question of laws as academic

  • In Favour of Assessee
  • Citation Number : TS-938-HC-2022(CAL)-TP
  • Tax Payer : Kesoram Industries Ltd

HC: Adjourns Revenue’s appeal; Directs assessee to produce order copy of earlier AY

  • In Favour of Assessee
  • Citation Number : TS-937-HC-2022(CAL)-TP
  • Tax Payer : Kesoram Industries Ltd

ITAT: Remits TP-adjustments qua customs-duty, forex rate following HC-ruling for earlier AY

  • In Favour of Revenue
  • Citation Number : TS-372-ITAT-2023(CHNY)-TP
  • Tax Payer : Motonic India Automative Pvt Ltd

ITAT: TPO’s order barred by limitation; Quashes consequent assessment order

  • In Favour of Assessee
  • Citation Number : TS-373-ITAT-2023(Mum)-TP
  • Tax Payer : Firefly Market Research India Pvt Ltd

ITAT: Remits benchmarking of interest on loan, upholds TPO's rejection of internal CUP

  • In Favour of Both, Partially
  • Citation Number : TS-374-ITAT-2023(Mum)-TP
  • Tax Payer : LTIMindtree Ltd

ITAT: Allows Sec.80IA deduction qua inter unit transfer of power, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-369-ITAT-2023(CHNY)-TP
  • Tax Payer : The India Cements Limited

ITAT: Directs AO/TPO to consider APA for Wipro Ltd qua interest on loan, guarantee commission

  • In Favour of Both, Partially
  • Citation Number : TS-370-ITAT-2023(Bang)-TP
  • Tax Payer : Wipro Limited

ITAT: Quashes TPO's order being time barred; Holds assessee 'ineligible'

  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2023(Mum)-TP
  • Tax Payer : Johnson & Johnson Private Limited

ITAT: Excludes comparables basis high turnover and functional dissimilarity; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-365-ITAT-2023(DEL)-TP
  • Tax Payer : Globe Ground India Pvt Ltd

ITAT: Admits assessee's additional ground; Remits working capital adjustment issue

  • In Favour of Both, Partially
  • Citation Number : TS-366-ITAT-2023(Mum)-TP
  • Tax Payer : Oxford University Press

ITAT: Directs assessee to substantiate nature and benefit derived qua reimbursement expenses

  • In Favour of Both, Partially
  • Citation Number : TS-367-ITAT-2023(Mum)-TP
  • Tax Payer : Jungheinrich Lift Truck India Private Limited

ITAT: Remits TP-adjustment qua property management advisory, brokerage-service charges; Cites TPO/DRP's non-speaking order

  • In Favour of Both, Partially
  • Citation Number : TS-361-ITAT-2023(DEL)-TP
  • Tax Payer : Jones Lang LaSalle Property Consultants (India) Pvt Ltd

ITAT: Holds orders passed in name of non-existent company as void ab initio; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-362-ITAT-2023(Bang)-TP
  • Tax Payer : SKF Engineering and Lubrication India Pvt Ltd

ITAT: Excludes 7 functionally dissimilar comparables under MSS segment, remits interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-363-ITAT-2023(Bang)-TP
  • Tax Payer : ARM Embedded Technologies P. Ltd

SC: Admits assessee’s SLP and issues notice granting permission to file additional documents/facts

  • In Favour of Assessee
  • Citation Number : TS-1267-SC-2019-TP
  • Tax Payer : Steria India Ltd

SC: Dismisses assessee’s SLP as withdrawn

  • In Favour of Assessee
  • Citation Number : TS-721-SC-2021-TP
  • Tax Payer : Steria India Ltd

ITAT: Holds corporate guarantee as international transaction; Fixes commission @ 0.5%

  • In Favour of Assessee
  • Citation Number : TS-358-ITAT-2023(CHNY)-TP
  • Tax Payer : Acqueon Technologies Private Limited

ITAT: Rejects assessee's plea to apply 'weighted average method' for computing mean margin

  • In Favour of Both, Partially
  • Citation Number : TS-359-ITAT-2023(Mum)-TP
  • Tax Payer : Paramount Shipping and Management Pvt Ltd

ITAT: Allows assessee’s miscellaneous petition w.r.t comparable-selection and IGS payment

  • In Favour of Assessee
  • Citation Number : TS-360-ITAT-2023(Bang)-TP
  • Tax Payer : Robert Bosch Engineering and Business Solutions Ltd