Updates ( 9041 results )
ITAT: Remits TP-adjustment in respect of royalty payments; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-251-ITAT-2021(HYD)-TP
- Tax Payer : Owens Corning Industries (India) Pvt. Ltd.
ITAT: Deletes TP-adjustment in respect of royalty-payments, rejects NIL-ALP; Follows earlier-orders
- In Favour of Assessee
- Citation Number : TS-254-ITAT-2021(DEL)-TP
- Tax Payer : Contitech India Pvt. Ltd.
ITAT: Applies per-hour recovery-rate CUP to delete TP-adjustment for BPO services
- In Favour of Assessee
- Citation Number : TS-253-ITAT-2021(DEL)-TP
- Tax Payer : Aricent Technologies (Holding) Limited
ITAT: Excludes MPS Ltd citing unavailability of segmental-information w.r.t ITeS
- In Favour of Assessee
- Citation Number : TS-252-ITAT-2021(PUN)-TP
- Tax Payer : FIS Solutions Software (India) Private Limited [Formerly known as SunGard Solutions (India) Private Limited]
ITAT: Rejects PSM as MAM for RBI approved royalty-payment; Follows precedents
- In Favour of Assessee
- Citation Number : TS-244-ITAT-2021(Bang)-TP
- Tax Payer : Toyotetsu India Auto Parts Private Limited
ITAT: Dismisses assessee’s appeal on TP issues in light of MAP resolution
- In Favour of Both, Partially
- Citation Number : TS-243-ITAT-2021(Bang)-TP
- Tax Payer : Yaskawa India Pvt Ltd
ITAT: Rejects DRP’s suo-moto application of on-site revenue filter; Includes RS Software Ltd
- In Favour of Assessee
- Citation Number : TS-242-ITAT-2021(Bang)-TP
- Tax Payer : Radisys India Pvt Ltd
ITAT: Excludes companies citing unavailability of P&L Account, segmental details, functional-dissimilarity and controlled-transactions
- In Favour of Assessee
- Citation Number : TS-241-ITAT-2021(DEL)-TP
- Tax Payer : SAIC India Private Limited
ITAT: Remits comparability of Skil Infrastructure Ltd qua RPT filter of 25%
- In Favour of Both, Partially
- Citation Number : TS-240-ITAT-2021(DEL)-TP
- Tax Payer : Linde engineering India private limited
ITAT: Disallowance of expenses cannot be equated to ALP adjustment, deletes TP-adjustment; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-238-ITAT-2021(Mum)-TP
- Tax Payer : Hamon Cooling Systems
ITAT: Deletes TP-adjustment for Intra-group-services; Services not in the nature of shareholder/stewardship activities
- In Favour of Assessee
- Citation Number : TS-237-ITAT-2021(DEL)-TP
- Tax Payer : Danisco India Pvt Ltd
ITAT: Remits TP-adjustments w.r.t interest on overdue debtors, working-capital; Rules on comparables
- In Favour of Both, Partially
- Citation Number : TS-236-ITAT-2021(Mum)-TP
- Tax Payer : Atos India Pvt. Ltd.
ITAT: Reference to AO/TPO u/s 92CA bad in law for SDT covered under erstwhile 92BA(i); Follows Texport ruling
- In Favour of Assessee
- Citation Number : TS-234-ITAT-2021(DEL)-TP
- Tax Payer : SMR Automotive Systems India Ltd
ITAT: Prefers TNMM over TPO’s ‘other method’ absent TPO's justification to reject five prescribed methods
- In Favour of Assessee
- Citation Number : TS-235-ITAT-2021(DEL)-TP
- Tax Payer : Sabic India Private Limited
ITAT: Upholds CIT(A)’s action of quashing final assessment order passed without draft order
- In Favour of Assessee
- Citation Number : TS-232-ITAT-2021(DEL)-TP
- Tax Payer : Rolls-Royce India Pvt Ltd
ITAT: Excludes Government-company as comparable; Remits capacity utilization adjustment
- In Favour of Both, Partially
- Citation Number : TS-231-ITAT-2021(PUN)-TP
- Tax Payer : Hyundai Construction Equipment India Pvt Ltd
ITAT: Deletes Sec.271G-penalty absent specific information requisition in notice; Non-filing before AO mere technical-glitch
- In Favour of Assessee
- Citation Number : TS-230-ITAT-2021(PUN)-TP
- Tax Payer : Francois Compressors India Pvt. Ltd
ITAT: Deletes TP-adjustment on payment of Management-fee; Condones 177 days delay in filing appeal
- In Favour of Assessee
- Citation Number : TS-227-ITAT-2021(PUN)-TP
- Tax Payer : Spicer India Private Limited
ITAT: Directs treatment of bad-debts provision as non-operating expenditure for PLI computation; Remits computation
- In Favour of Assessee
- Citation Number : TS-228-ITAT-2021(PUN)-TP
- Tax Payer : Honeywell Automation India Limited
ITAT: Deletes AMP-adjustment made on substantive and protective basis absent existence of international-transaction; Follows precedents
- In Favour of Assessee
- Citation Number : TS-224-ITAT-2021(DEL)-TP
- Tax Payer : AMADEUS INDIA PVT LTD