Updates ( 9048 results )

Filters

ITAT: Upholds 6 commission to AE at ALP considering e-mail exchanges demonstrate service receipt

  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2019(PUN)-TP
  • Tax Payer : Tata Technologies Limited

ITAT: Deletes TP-adjustment on machinery import; Considers customs authorities acceptance of import-price

  • In Favour of Both, Partially
  • Citation Number : TS-1446-ITAT-2018(DEL)-TP
  • Tax Payer : Fresenius Kabi Oncology Ltd (earlier known as M/s Dabur Pharma Ltd.)

ITAT: Rejects ad-hoc disallowance of intra-group services when cost-allocation certified by independent accountant

  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2019(Mum)-TP
  • Tax Payer : Abbott Healthcare Private Limited

HC: Dismisses assessee’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling

  • In Favour of Revenue
  • Citation Number : TS-1445-HC-2018(KAR)-TP
  • Tax Payer : SAP India Private Limited

ITAT: Remits intra-group services TP-adjustment; Directs assessee to establish service receipt

  • In Favour of Both, Partially
  • Citation Number : TS-119-ITAT-2019(PUN)-TP
  • Tax Payer : Aquatech Systems (Asia) Pvt Ltd

ITAT:Deletes TP-addition; Management Services Unit charges distinct from support services

  • In Favour of Assessee
  • Citation Number : TS-1444-ITAT-2018(DEL)-TP
  • Tax Payer : B G India Energy Solutions P Ltd

ITAT: Determines 1 as guarantee-fee ALP, LIBOR+300 bps interest benchmark for AE-loan; Follows earlier-order

  • In Favour of Both, Partially
  • Citation Number : TS-1443-ITAT-2018(DEL)-TP
  • Tax Payer : Fresenius Kabi Oncology Ltd (earlier known as M/s Dabur Pharma Ltd.)

ITAT: Rejects TPO's CUP for sale transaction absent quantum, trade-relationship analysis; Upholds TNMM

  • In Favour of Assessee
  • Citation Number : TS-1442-ITAT-2018(Ahd)-TP
  • Tax Payer : Dishman Pharmaceuticals & Chemicals Ltd

ITAT: Upholds aggregation of transactions in trading-segment under TNMM, considers subsequent year’s approach

  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2019(PUN)-TP
  • Tax Payer : Endress+Hauser Flowtec (India) Pvt Ltd

ITAT: Rules on comparables for investment-advisor; Rejects export-filter absent assessee’s activities outside India

  • In Favour of Both, Partially
  • Citation Number : TS-117-ITAT-2019(Mum)-TP
  • Tax Payer : Carlyle India Advisors Private Limited

HC:HDFC Bank’s non-convertible debentures purchase from domestic group-entity not SDT u/s 40A(2)(b); Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-1441-HC-2018(BOM)-TP
  • Tax Payer : HDFC Bank Ltd

ITAT: Dismisses MP as liberty to revive appeals, if issues unresolved by MAP, granted

  • In Favour of Revenue
  • Citation Number : TS-116-ITAT-2019(Bang)-TP
  • Tax Payer : Molex India Ltd

ITAT: No separate adjustment on AE-receivables required when working capital adjustment granted

  • In Favour of Assessee
  • Citation Number : TS-113-ITAT-2019(DEL)-TP
  • Tax Payer : Teradata India Pvt Ltd

ITAT:Rejects Kerala State Industrial Corp for ground, passenger handling service provider

  • In Favour of Assessee
  • Citation Number : TS-112-ITAT-2019(DEL)-TP
  • Tax Payer : Globe Ground India Pvt. Ltd

ITAT:Remits comparable selection for lubricant additives manufacturer, citing variation in industry, products etc.

  • In Favour of Assessee
  • Citation Number : TS-111-ITAT-2019(CHNY)-TP
  • Tax Payer : Indian Additives Ltd

ITAT:Finance cost exclusion from margins no reason to deny separate working-capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-110-ITAT-2019(Bang)-TP
  • Tax Payer : Inteva Products India Automotive Pvt Ltd (Meritor LVS India Pvt Ltd)

ITAT: Rules on comparables in software, marketing segments; Indenting activity not similar to marketing

  • In Favour of Both, Partially
  • Citation Number : TS-1440-ITAT-2018(Bang)-TP
  • Tax Payer : Autodesk India Private Ltd

HC: Admits Revenues appeal against ITAT’s exclusion of 6 comparables for software developer

  • In Favour of Revenue
  • Citation Number : TS-109-HC-2019(DEL)-TP
  • Tax Payer : Nokia Siemens Networks India Pvt. Ltd

ITAT: Merchant banker on different footing from investment-advisor, excludes Ladderup following precedents

  • In Favour of Assessee
  • Citation Number : TS-107-ITAT-2019(Mum)-TP
  • Tax Payer : Guggenheim Capital Management (Asia) Private Limited

ITAT: Upholds CIT(A)’s exclusion of Infosys, Mindtree citing high turnover; Dismisses Revenue’s appeal

  • In Favour of Both, Partially
  • Citation Number : TS-106-ITAT-2019(PUN)-TP
  • Tax Payer : SAS Research and Development (I) Pvt Ltd