Updates ( 9054 results )

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ITAT: Deletes TP-adjustment on corporate management charges; Rules on comparables selection for manufacturer-assessee

  • In Favour of Both, Partially
  • Citation Number : TS-1225-ITAT-2018(DEL)-TP
  • Tax Payer : Terex Equipment Pvt Ltd (Formerly Terex Vectra Equipment Company Private Limited) vs ACIT

ITAT:Remits treatment of forward premium and 4 comparables citing DRP’s non-speaking order

  • In Favour of Assessee
  • Citation Number : TS-1223-ITAT-2018(COCH)-TP
  • Tax Payer : Navigant BPM (India) Private Limited

ITAT: Allows assessee’s appeal relating to TP-adjustment on management fees; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-1222-ITAT-2018(Kol)-TP
  • Tax Payer : Landis + Gyr Ltd

ITAT:Remits selection of MAM for manufacturer assessee; Deletes TP-adjustment on outstanding AE-receivables

  • In Favour of Assessee
  • Citation Number : TS-1221-ITAT-2018(Ahd)-TP
  • Tax Payer : Gemstone Glass Pvt Ltd (successor in Pino Bisazza Glass Pvt Ltd) vs DCIT

ITAT:Rejects RPM for benchmarking AE-imports considering purchase & resale with related entities

  • In Favour of Assessee
  • Citation Number : TS-1220-ITAT-2018(DEL)-TP
  • Tax Payer : Kehin India Manufacturing Pvt Ltd (Formerly Keihin Panalfa Ltd.)

ITAT: Deletes TP-adjustment on intra-group services, accepts substantiation in the form of emails

  • In Favour of Assessee
  • Citation Number : TS-1219-ITAT-2018(DEL)-TP
  • Tax Payer : Avery Dennison [India] Pvt Ltd

ITAT:Restores appeal to CIT(A) citing cryptic and non-speaking order on TP-issues

  • In Favour of Assessee
  • Citation Number : TS-1218-ITAT-2018(Bang)-TP
  • Tax Payer : Sartorius Stedim India Pvt Ltd

ITAT: Deletes TP-adjustment on intra-group services; Upholds internal TNMM for manufacturing segment

  • In Favour of Assessee
  • Citation Number : TS-1217-ITAT-2018(PUN)-TP
  • Tax Payer : Eaton Fluid Power Limited

ITAT: Directs grant of working capital adjustment, excludes 2 comparables; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-1216-ITAT-2018(DEL)-TP
  • Tax Payer : Akzo Noble Car Refinishes India Pvt Ltd

ITAT: Remands ALP-determination of corporate services fees paid to AE, Follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-1215-ITAT-2018(Mum)-TP
  • Tax Payer : Huntsman International (India) Private Ltd

ITAT: Deletes TP-adjustment on delayed AE-receivables; Follows Micro Ink Limited ruling

  • In Favour of Assessee
  • Citation Number : TS-1213-ITAT-2018(Ahd)-TP
  • Tax Payer : Sophos Technologies Private Limited (Formerly known as Cyberoam Technologies Pvt Ltd)

ITAT: Rejects separate adjustment for higher customs duty paid, gross profit encompasses both high cost and high revenue

  • In Favour of Both, Partially
  • Citation Number : TS-1212-ITAT-2018(PUN)-TP
  • Tax Payer : Fresenius Kabi India Private Limited

ITAT: Excludes Motilal Oswal, includes IDC & ICRA-Online as comparables for investment-advisor; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1211-ITAT-2018(Mum)-TP
  • Tax Payer : Blackstone Advisors India Private Limited

HC: Confirms RPM as MAM, though secondary method in TP-report, Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1116-HC-2017(DEL)-TP
  • Tax Payer : MATRIX CELLULAR INTERNATIONAL SERVICES PVT LTD

ITAT:Extends stay as delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-1210-ITAT-2018(Bang)-TP
  • Tax Payer : Novozymes South Asea Pvt Ltd

HC: Directs ITAT to consider recent precedents on AMP-issue, refuses complete remand back

  • In Favour of Revenue
  • Citation Number : TS-1209-HC-2018(BOM)-TP
  • Tax Payer : Johnson & Johnson Private Limited

ITAT: Excludes functionally dissimilar Acropetal Technologies as comparable for back-office service provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1208-ITAT-2018(Bang)-TP
  • Tax Payer : Flextronics Technologies (India) Pvt Ltd

ITAT: Remits TP-adjustment on intra-group services to consider applicability of subsequent years’ APA-terms

  • In Favour of Both, Partially
  • Citation Number : TS-1207-ITAT-2018(PUN)-TP
  • Tax Payer : Honeywell Automation India Limited

ITAT:Advances to foreign-branches, an international transaction; Upholds internal-CUP for benchmarking following precedents

  • In Favour of Both, Partially
  • Citation Number : TS-1206-ITAT-2018(COCH)-TP
  • Tax Payer : Sun Tec Business Solutions (P) Ltd

ITAT: Rules on comparables selection for software developer; Accepts risk adjustment claim

  • In Favour of Both, Partially
  • Citation Number : TS-1205-ITAT-2018(PUN)-TP
  • Tax Payer : Starent Networks (India) Private Limited