Updates ( 9020 results )
ITAT: Remits inclusion/exclusion of comparables, margin-computation issue; Allows working-capital at actuals
- In Favour of Both, Partially
- Citation Number : TS-585-ITAT-2022(Bang)-TP
- Tax Payer : Schneider Electric IT Business India Pvt Ltd
ITAT: TPO misunderstood assessee’s functional profile; Rejects comparables following assessee’s earlier cases
- In Favour of Assessee
- Citation Number : TS-586-ITAT-2022(DEL)-TP
- Tax Payer : Globe Ground India Pvt. Ltd
ITAT: Rules on comparables' selection qua investment advisory services; Follows precedents
- In Favour of Assessee
- Citation Number : TS-584-ITAT-2022(Mum)-TP
- Tax Payer : General Atlantic Pvt. Ltd.
ITAT: Remits TP-adjustment w.r.t management-service; AO/TPO to consider evidence filed by assessee
- In Favour of Both, Partially
- Citation Number : TS-578-ITAT-2022(CHNY)-TP
- Tax Payer : YCH Logistics India Private Limited
ITAT: Excludes comparables citing extraordinary event, volatile turnover, failing RPT filter; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-579-ITAT-2022(Bang)-TP
- Tax Payer : Honeywell Technology Solutions Lab (P) Ltd.
ITAT: Upholds deletion of SDT adjustment qua inter-unit power supply, fixes guarantee fee @0.5%
- In Favour of Both, Partially
- Citation Number : TS-580-ITAT-2022(Kol)-TP
- Tax Payer : Dhunseri Ventures Limited
ITAT: Rules on comparables for assessee’s admin / back office support services segment
- In Favour of Assessee
- Citation Number : TS-581-ITAT-2022(Mum)-TP
- Tax Payer : Marsh McLennan Global Services India Pvt Ltd (formerly known as Jardine Lloyd Thompson India Pvt Ltd)
ITAT: Dismisses Revenue’s appeal; Confirms exclusion of functionally-dissimilar Bodhtree Consulting, Kals Information Systems
- In Favour of Assessee
- Citation Number : TS-573-ITAT-2022(PUN)-TP
- Tax Payer : NetHawk Networks India Pvt Ltd
ITAT: Rules on comparables in SWD segment; Remits issues qua interest on receivables and management fee
- In Favour of Both, Partially
- Citation Number : TS-574-ITAT-2022(HYD)-TP
- Tax Payer : Infor (India) Private Limited
ITAT: Rules on comparables in Software engineering & Design services segment, remits capacity utilisation adjustment
- In Favour of Both, Partially
- Citation Number : TS-575-ITAT-2022(Bang)-TP
- Tax Payer : Airbus Group India Pvt Ltd
ITAT: Rules on TP-adjustment qua corporate-guarantee provided by Tata Sons to foreign-AE
- In Favour of Assessee
- Citation Number : TS-576-ITAT-2022(Mum)-TP
- Tax Payer : Tata Sons Ltd
ITAT: Adjudicates various adjustments including corporate guarantee, loan, etc qua Sun Pharma; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-570-ITAT-2022(Ahd)-TP
- Tax Payer : Sun Pharmaceutical Industries Ltd
ITAT: Applies upper-turnover filter of 200 crores for SWD service provider; Remits working-capital adjustment
- In Favour of Assessee
- Citation Number : TS-571-ITAT-2022(Bang)-TP
- Tax Payer : Atos IT Services Private Limited
ITAT: Benchmarks royalty under trading segment given lack of comparables; Remits comparison
- In Favour of Assessee
- Citation Number : TS-567-ITAT-2022(Bang)-TP
- Tax Payer : Wipro GE Healthcare Pvt Ltd
ITAT: Remits ALP determination of AMP expenses for Diageo India, follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-565-ITAT-2022(Mum)-TP
- Tax Payer : Diageo India Pvt Ltd
ITAT: Deletes concealment penalty levied on Sun Pharma for Pantoprazole supply as quantum addition deleted
- In Favour of Both, Partially
- Citation Number : TS-566-ITAT-2022(Ahd)-TP
- Tax Payer : Sun Pharmaceutical Industries Ltd
ITAT: Adjudicates on various issues qua working-capital adjustment, treatment of FOREX fluctuation, comparables selection & more!
- In Favour of Both, Partially
- Citation Number : TS-559-ITAT-2022(Bang)-TP
- Tax Payer : Inteva Products India Automotive Pvt Ltd
ITAT: Includes Marketing Consultants Agencies Ltd as comparable; Considers AO/TPO's failure to comply with DRP’s direction
- In Favour of Assessee
- Citation Number : TS-560-ITAT-2022(Mum)-TP
- Tax Payer : NBC Fashion India Private Limited
ITAT: Remits TP-adjustment qua sourcing commission payment for Nike India; Accepts royalty-payment adjustment
- In Favour of Both, Partially
- Citation Number : TS-561-ITAT-2022(Bang)-TP
- Tax Payer : Nike India Private Limited
ITAT: Remits ALP determination w.r.t interest on delayed AE-receivables; Directs following rules with proper benchmarking study
- In Favour of Assessee
- Citation Number : TS-562-ITAT-2022(Bang)-TP
- Tax Payer : Safran Engineering Services India Pvt Ltd