Updates ( 9041 results )
ITAT: Excludes Acropetal Technologies, cites fraud committed as per SEBI Regulations
- In Favour of Assessee
- Citation Number : TS-279-ITAT-2021(CHNY)-TP
- Tax Payer : J Ray McDermott Engineering Services Pvt Ltd
ITAT: Rules on comparables-selection; AO to compute mean of working-capital adjustment w.r.t comparables retained
- In Favour of Both, Partially
- Citation Number : TS-278-ITAT-2021(Bang)-TP
- Tax Payer : Altisource Business Solutions Private Ltd
ITAT: Rules on comparables-selection; Rejects negative working-capital for captive service provider
- In Favour of Both, Partially
- Citation Number : TS-277-ITAT-2021(Bang)-TP
- Tax Payer : Quest Global Engineering Services Pvt Ltd
ITAT: Excludes 4, remits 6 comparables for assessee’s SWD and marketing support services
- In Favour of Both, Partially
- Citation Number : TS-276-ITAT-2021(Bang)-TP
- Tax Payer : Analog Devices India Pvt Ltd
ITAT: Quashes Sec-263 order against SDT non-reference to TPO; Omission of Sec-92BA(i) unconditional
- In Favour of Assessee
- Citation Number : TS-275-ITAT-2021(NAG)-TP
- Tax Payer : S.B Cotgin Pvt Ltd
ITAT: Segmental-data unavailability results into exclusion of comparables; Excludes FBT expense while PLI-computation
- In Favour of Assessee
- Citation Number : TS-274-ITAT-2021(DEL)-TP
- Tax Payer : Globe Ground India Pvt Ltd
ITAT: Deletes TP addition w.r.t reimbursement of expenses, CIT(A) didn't disprove assessee's facts
- In Favour of Assessee
- Citation Number : TS-273-ITAT-2021(Ahd)-TP
- Tax Payer : Claris Lifesciences Ltd
ITAT: Grants conditional stay to SWD-service provider subject to payment of 24 lakhs
- In Favour of Assessee
- Citation Number : TS-272-ITAT-2021(Bang)-TP
- Tax Payer : OLF (India) Software Pvt Ltd
ITAT: Considers practical difficulty qua information submission for diamond-merchants; Deletes Sec. 271G-penalty
- In Favour of Assessee
- Citation Number : TS-271-ITAT-2021(Mum)-TP
- Tax Payer : Hari Krishna Exports Pvt Ltd
ITAT: Remits TP-adjustment for auditor's certificate on segmental details; Upholds additional grounds admissibility by DRP
- In Favour of Assessee
- Citation Number : TS-270-ITAT-2021(Bang)-TP
- Tax Payer : ASM Technologies Ltd.
ITAT: Finds TP-adjustment on royalty-payments devoid of evidence; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-269-ITAT-2021(DEL)-TP
- Tax Payer : Expeditors International (India) Pvt Ltd
ITAT: Applies Rs.200 Cr. turnover-filter for SWD service provider, excludes 5 comparables
- In Favour of Both, Partially
- Citation Number : TS-268-ITAT-2021(Bang)-TP
- Tax Payer : Evolving Systems Network India Pvt Ltd
ITAT: Grants Assessee another opportunity to satisfactorily establish ALP of intra-group services
- In Favour of Both, Partially
- Citation Number : TS-267-ITAT-2021(Bang)-TP
- Tax Payer : 3M India Limited
ITAT: Adjudicates on TP-adjustment over CCD-interest, royalty, AMP for Nike India; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-266-ITAT-2021(Bang)-TP
- Tax Payer : Nike India Private Limited
ITAT: Non-compliance of single DRP's direction does not invalidate entire assessment order
- In Favour of Both, Partially
- Citation Number : TS-265-ITAT-2021(Mum)-TP
- Tax Payer : Red Hat India Private Limited
ITAT: Excludes Acropetal, eClerx as comparables for assessee in ITeS; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-264-ITAT-2021(Mum)-TP
- Tax Payer : Tech Mahindra Business Services Ltd. (formerly known as Hutchison Global Services Private Limited)
ITAT: Excludes 2 companies for SWD, IT support and related services segments; Allows working-capital adjustment
- In Favour of Assessee
- Citation Number : TS-263-ITAT-2021(Mum)-TP
- Tax Payer : Emerson Electric Company (India) Private Limited
ITAT: Remits TP-adjustment w.r.t selling commission, networking charges and outstanding AE-receivables
- In Favour of Both, Partially
- Citation Number : TS-258-ITAT-2021(Bang)-TP
- Tax Payer : Mphasis Limited
ITAT: Excludes 8 companies citing huge-turnover, 9 companies citing functional dissimilarity; Follows precedents
- In Favour of Assessee
- Citation Number : TS-257-ITAT-2021(Bang)-TP
- Tax Payer : Lam Research (India) Private Limited
ITAT: Rules on comparables for assessee’s SWD and Marketing support services segments
- In Favour of Assessee
- Citation Number : TS-256-ITAT-2021(Bang)-TP
- Tax Payer : Microchip Technology India Pvt Ltd