Updates ( 9031 results )
ITAT: Eliminates Just Dial as comparable, cites difference in nature of services & business model
- In Favour of Assessee
- Citation Number : TS-524-ITAT-2021(PUN)-TP
- Tax Payer : Garrett Motion Technologies (India) Private Limited
ITAT: Upholds assessee's CUP over TPO’s TNMM; Accepts application of customs database, follows precedent
- In Favour of Both, Partially
- Citation Number : TS-521-ITAT-2021(DEL)-TP
- Tax Payer : TRL Riceland Pvt. Ltd
ITAT: Rules on comparables for software development segment; Remits 10 & Excludes 2 comparables
- In Favour of Both, Partially
- Citation Number : TS-523-ITAT-2021(Bang)-TP
- Tax Payer : Arista Networks India Private Limited
ITAT: Upholds CIT(A)'s LIBOR+5% rate for AE loans; Rules on comparables for SWD, manufacturing activity & more!
- In Favour of Both, Partially
- Citation Number : TS-520-ITAT-2021(DEL)-TP
- Tax Payer : Omaxe Ltd
ITAT: Companies having export-turnover functionally dissimilar to ones operating in domestic-market; Remits ALP determination
- In Favour of Assessee
- Citation Number : TS-522-ITAT-2021(DEL)-TP
- Tax Payer : BWI Automotive Technologies Pvt Ltd
ITAT: Remits AMP-adjustment for establishing existence of international-transaction, separation from royalty-payment; Follows precedent
- In Favour of Assessee
- Citation Number : TS-513-ITAT-2021(Bang)-TP
- Tax Payer : Kontoor Brands India Pvt Ltd
ITAT: Deletes TP adjustment on intra-group services and interest on AE receivables
- In Favour of Assessee
- Citation Number : TS-514-ITAT-2021(DEL)-TP
- Tax Payer : Avery Dennison (India) P Ltd
ITAT: Upholds non-applicability of Sec 271(G) penalty; TP documents furnished immediately after second notice
- In Favour of Assessee
- Citation Number : TS-510-ITAT-2021(DEL)-TP
- Tax Payer : WIPRO GE Health Care Pvt. Ltd
ITAT: Deletes Sec.271J penalty; Assessee not an ‘accountant’, ‘merchant banker’ or ‘registered valuer’
- In Favour of Assessee
- Citation Number : TS-509-ITAT-2021(DEL)-TP
- Tax Payer : Danfoss Power Solutions Pvt Ltd
ITAT: Grants further stay extension of 6 months to Google India; Follows Pepsi Foods
- In Favour of Assessee
- Citation Number : TS-507-ITAT-2021(Bang)-TP
- Tax Payer : Google India Private Limited
ITAT: Applying Autodesk ruling, excludes 6 comparables for software development segment; Restores TP adjustment
- In Favour of Both, Partially
- Citation Number : TS-511-ITAT-2021(Bang)-TP
- Tax Payer : Biesse Manufacturing Company Private Limited
ITAT: Deletes TP-adjustment on SDT covered under erstwhile Sec 92BA(i); Directs examination u/s 40A(2)
- In Favour of Assessee
- Citation Number : TS-508-ITAT-2021(Bang)-TP
- Tax Payer : Cauvery Aqua Private Limited
ITAT: Sets aside non-speaking order deleting Sec.271(1)(c) penalty, directs deliberation on SC-ruling applicability
- In Favour of Revenue
- Citation Number : TS-503-ITAT-2021(Mum)-TP
- Tax Payer : Royal Star Jewellery Private Ltd.
ITAT: Grants permission for assessee’s withdrawal of TP appeal absent Revenue's objection
- In Favour of Assessee
- Citation Number : TS-504-ITAT-2021(Mum)-TP
- Tax Payer : MWH India Pvt Ltd
ITAT: Grants over Rs 2,500 crore demand stay to Samsung India Electronics; Considers prima-facie TP-case
- In Favour of Assessee
- Citation Number : TS-502-ITAT-2021(DEL)-TP
- Tax Payer : Samsung India Electronics Pvt. Ltd
ITAT: Rejects Revenue’s appeal alleging excessive royalty-payment, relies on ChrysCapital Investment HC-ruling
- In Favour of Assessee
- Citation Number : TS-505-ITAT-2021(DEL)-TP
- Tax Payer : Amway India Enterprises Pvt Ltd
ITAT: Upholds deletion of ALP-adjustment on allocation of salary, interest on loans
- In Favour of Assessee
- Citation Number : TS-501-ITAT-2021(Mum)-TP
- Tax Payer : Rabo India Finance Limited
ITAT: Restores appeal over selection of comparables to DRP with direction for considering Assessee's evidence
- In Favour of None/NA
- Citation Number : TS-500-ITAT-2021(HYD)-TP
- Tax Payer : R.A.K. Ceramics India Pvt. Ltd
ITAT: Grants stay, considers 20% of demand already paid, prima facie favourability of case
- In Favour of Assessee
- Citation Number : TS-498-ITAT-2021(Bang)-TP
- Tax Payer : Capco Technologies Pvt Ltd
ITAT: Extends stay, considers payment of 20% demand; Delay in appeal-disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-497-ITAT-2021(CHNY)-TP
- Tax Payer : Durr India Private Limited