Updates ( 9020 results )

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ITAT: Deletes TP-adjustment qua AMP expenditure and interest on AE-receivables; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1264-ITAT-2019(DEL)-TP
  • Tax Payer : AMADEUS INDIA PVT LTD

HC: Deletes protective and substantive adjustments made on AMP expenditure; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-920-HC-2022(DEL)-TP
  • Tax Payer : AMADEUS INDIA PVT LTD

HC: Dismisses assessee’s appeal against ITAT order remitting corporate-guarantee commission issue

  • In Favour of Revenue
  • Citation Number : TS-919-HC-2022(ALL)-TP
  • Tax Payer : Jubilant Pharmova Ltd

ITAT: Excludes functionally dissimilar comparables qua ITeS segment, remits working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-06-ITAT-2023(PUN)-TP
  • Tax Payer : Rage Frameworks India Private Limited

ITAT: Rules on comparables, upholds interest @LIBOR+200bps on receivables allowing 120 days' credit period

  • In Favour of Both, Partially
  • Citation Number : TS-918-ITAT-2022(HYD)-TP
  • Tax Payer : Quislex Legal Services P Ltd

SC: Dismisses assessee’s SLP against HC-decision which held no substantial question of law in remanding TP-issue

  • In Favour of Revenue
  • Citation Number : TS-05-SC-2023-TP
  • Tax Payer : Jubilant Pharmova Ltd

ITAT: Deletes TP-adjustment qua purchase of raw materials & goods and sales, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-04-ITAT-2023(Kol)-TP
  • Tax Payer : DIC India Limited

HC: ITAT’s remand for considering assessee’s additional evidence not prejudicial to either party; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-915-HC-2022(DEL)-TP
  • Tax Payer : YKK India Pvt Ltd

ITAT: Excludes comparables under SWD segment, remits working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-917-ITAT-2022(Mum)-TP
  • Tax Payer : Symantec Software India Pvt Ltd

ITAT: Quashes AO’s assessment-order passed in name of non-existing company despite knowledge of amalgamation

  • In Favour of Assessee
  • Citation Number : TS-916-ITAT-2022(Mum)-TP
  • Tax Payer : Accenture Solutions Private Limited

HC: Admits Revenue’s appeal; Frames substantial question of law on revisionary jurisdiction and margin computation

  • In Favour of Revenue
  • Citation Number : TS-914-HC-2022(BOM)-TP
  • Tax Payer : Tetra Pak India Pvt Ltd

ITAT: Admits assessee’s additional evidence w.r.t services received from AE, restores issues to TPO

  • In Favour of Assessee
  • Citation Number : TS-1518-ITAT-2018(DEL)-TP
  • Tax Payer : YKK India Pvt Ltd

ITAT: Remits issue of treating third party as AEs absent lower authorities' concrete evidence

  • In Favour of Both, Partially
  • Citation Number : TS-912-ITAT-2022(Mum)-TP
  • Tax Payer : Shreya Life Sciences Pvt Ltd

ITAT: Dismisses Unilever Industries’ appeal as withdrawn in light of APA resolution

  • In Favour of Assessee
  • Citation Number : TS-02-ITAT-2023(Mum)-TP
  • Tax Payer : Unilever Industries Pvt Ltd

ITAT: Deletes AMP addition sans 'international transaction' following earlier orders, holds no basis for intensity adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-03-ITAT-2023(DEL)-TP
  • Tax Payer : Xerox India Ltd

ITAT: Holds book profit increased while computing the same u/s 115JB as incorrect; Deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-913-ITAT-2022(Mum)-TP
  • Tax Payer : Deutsche India Pvt Ltd (Formerly DBOI Global Services Ltd)

ITAT: Quashes assessment-order given no variation in income due to mere recharacterisation; 144C jurisdiction wrongful

  • In Favour of Assessee
  • Citation Number : TS-909-ITAT-2022(DEL)-TP
  • Tax Payer : Superbrands Ltd. (UK)

ITAT: Remits benchmarking of import of raw materials from third-party vendors under arrangement with AE

  • In Favour of Both, Partially
  • Citation Number : TS-01-ITAT-2023(PUN)-TP
  • Tax Payer : Kimberly Clark Lever Private Limited

ITAT: Quashes TPO’s order, final assessment order being barred by limitation; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-910-ITAT-2022(Mum)-TP
  • Tax Payer : Mercator Ltd

ITAT: AMP expense not an international transaction, Deletes adjustment, Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-911-ITAT-2022(Mum)-TP
  • Tax Payer : Mattel Toys (India) P Ltd