Updates ( 9025 results )
ITAT: Dismisses Miscellaneous Petition w.r.t TP adjustment on outstanding receivables
- In Favour of Both, Partially
- Citation Number : TS-111-ITAT-2022(Bang)-TP
- Tax Payer : Swiss Re Global Business Solution India Pvt Ltd
ITAT: Excludes 1, includes 1 comparable, Restricts TP adjustment to international transactions entered with AEs
- In Favour of Both, Partially
- Citation Number : TS-106-ITAT-2022(Bang)-TP
- Tax Payer : FMC India Pvt Ltd
ITAT: Excludes 2 comparables; Deletes TP Adjustment for marketing support services
- In Favour of Assessee
- Citation Number : TS-108-ITAT-2022(Mum)-TP
- Tax Payer : Asus India Pvt Ltd
ITAT: Remits ALP determination for certification services rendered, payment of royalty, IT and management fees; Rules on ITES comparables
- In Favour of Both, Partially
- Citation Number : TS-110-ITAT-2022(Bang)-TP
- Tax Payer : UL India Pvt Ltd
ITAT: Remits determination of ALP for Licence manufacturing segment, Information Service payment
- In Favour of Both, Partially
- Citation Number : TS-107-ITAT-2022(Bang)-TP
- Tax Payer : TE Connectivity India Pvt Ltd
ITAT: Quashes assessment orders passed beyond time limit u/s 153; Holds Sec.144C inapplicable prior to AY 2010-11
- In Favour of Assessee
- Citation Number : TS-105-ITAT-2022(SUR)-TP
- Tax Payer : Bilag Industries P Ltd
ITAT: Excludes 7 comparables failing upper turnover filter; Follows Autodesk India
- In Favour of Both, Partially
- Citation Number : TS-104-ITAT-2022(Bang)-TP
- Tax Payer : Radisys India Pvt Ltd
ITAT: Rules on financial transactions of Torrent Pharma; Deletes notional interest on O/s share application money
- In Favour of Both, Partially
- Citation Number : TS-101-ITAT-2022(Ahd)-TP
- Tax Payer : Torrent Pharmaceuticals Ltd
ITAT: Accepts unaudited segmental results for ALP-determination of BPO-segment, remits ALP-determination of performance guarantee
- In Favour of Both, Partially
- Citation Number : TS-103-ITAT-2022(Mum)-TP
- Tax Payer : Teleperformance Global Services Private Limited
ITAT: Dismisses ground on TP adjustment in view of APA resolution
- In Favour of Assessee
- Citation Number : TS-102-ITAT-2022(Bang)-TP
- Tax Payer : Infinera India Pvt. Ltd
ITAT: Rules on selection of comparables for SWD, excludes 4, includes 1; Follows precedent
- In Favour of Assessee
- Citation Number : TS-100-ITAT-2022(Bang)-TP
- Tax Payer : Sharp Software Development India Pvt Ltd
ITAT: Directs use of internal comparables over external comparables, Remits the issue of benchmarking international transaction
- In Favour of Both, Partially
- Citation Number : TS-97-ITAT-2022(Bang)-TP
- Tax Payer : Sami –Sabinsa Group Ltd
ITAT: Remands issue of characterization of assessee’s business; Directs de-novo verification considering assessee’s FAR analysis
- In Favour of Assessee
- Citation Number : TS-99-ITAT-2022(Bang)-TP
- Tax Payer : Talisma Corporation Pvt Ltd
ITAT: Directs inclusion of companies wrongly excluded basis DRP’s erroneous presumption; Grants working capital adjustment at actuals
- In Favour of Assessee
- Citation Number : TS-95-ITAT-2022(Bang)-TP
- Tax Payer : Tenova Technologies Pvt Ltd
HC: Admits assessee’s writ; Directs excess tax to be refunded as a logical consequence of remand of original appellate proceedings
- In Favour of Assessee
- Citation Number : TS-96-HC-2022(KAR)-TP
- Tax Payer : TE Connectivity India Pvt Ltd
ITAT: Remits the issue of characterization of services rendered by assessee, Follows precedent
- In Favour of Both, Partially
- Citation Number : TS-92-ITAT-2022(Bang)-TP
- Tax Payer : Ingersoll Rand International (India) Pvt Ltd
ITAT: Deletes 271G penalty, Takes cognizance of reasonable cause in failure to maintain newly requested information
- In Favour of Assessee
- Citation Number : TS-91-ITAT-2022(Mum)-TP
- Tax Payer : DA Jhaveri
ITAT: Rules on SWD comparables’ selections, excludes 4; Deletes negative working capital adjustment
- In Favour of Assessee
- Citation Number : TS-88-ITAT-2022(Bang)-TP
- Tax Payer : Herbalife International India Pvt Ltd
ITAT: Upholds SEB rate for transfer of power as against average IEX rate; Rejects ‘Nil’ cost of steam generation
- In Favour of Assessee
- Citation Number : TS-89-ITAT-2022(CHANDI)-TP
- Tax Payer : Nectar Lifesciences Ltd
HC: Allows assessee's writ, sets aside TP order; Directs grant of opportunity of hearing through virtual mode
- In Favour of Assessee
- Citation Number : TS-87-HC-2022(DEL)-TP
- Tax Payer : Dabur India Ltd