Updates ( 9054 results )
ITAT:Remits AMP-adjustment for confectionary products manufacturer; Follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-1131-ITAT-2018(DEL)-TP
- Tax Payer : Perfetti Van Melle India Private Limited
ITAT: CIT(A) not prohibited in directing AO to verify TP-adjustment computation; Dismisses Revenue’s ground
- In Favour of Both, Partially
- Citation Number : TS-1130-ITAT-2018(DEL)-TP
- Tax Payer : Motorola India Pvt Ltd
ITAT: Remits AMP-adjustment following earlier-order; Restores comparables selection in pre-sales support segment
- In Favour of Both, Partially
- Citation Number : TS-1129-ITAT-2018(Bang)-TP
- Tax Payer : Epson India Pvt. Ltd
ITAT: Excludes abnormal wastage in initial operation year from assessee’s PLI; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-1128-ITAT-2018(PUN)-TP
- Tax Payer : Grupo Antolin India Pvt. Ltd (Erstwhile known as Grupo Antolin Pune Pvt. Ltd)
ITAT:Excludes Cox & Kings as comparable for assessee’s tourism services, Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-1123-ITAT-2018(Bang)-TP
- Tax Payer : Enchanting Travels Pvt Ltd
ITAT:Rejects Cosmic Global as comparable for back-office support service provider; Follows Xchanging ruling
- In Favour of Both, Partially
- Citation Number : TS-1122-ITAT-2018(DEL)-TP
- Tax Payer : Integreon (India) Private Ltd
ITAT:Accepts assessee’s contention to include 6 comparables following principle of consistency
- In Favour of Assessee
- Citation Number : TS-1121-ITAT-2018(DEL)-TP
- Tax Payer : De La Rue Cash Processing Solutions India Pvt Ltd
ITAT: Companies providing KPO services, outsourcing work not comparable to ITES provider
- In Favour of Both, Partially
- Citation Number : TS-1120-ITAT-2018(Mum)-TP
- Tax Payer : Swiss Re- services India Pvt Ltd
ITAT: Remits comparable selection and ALP-computation for assessee's content development service
- In Favour of Both, Partially
- Citation Number : TS-1119-ITAT-2018(DEL)-TP
- Tax Payer : Element K India Pvt Ltd
ITAT:Upholds AE-loan as foreign currency loan; Advancing loan from Indian account, irrelevant
- In Favour of Assessee
- Citation Number : TS-1118-ITAT-2018(DEL)-TP
- Tax Payer : Siegwerk India Pvt Ltd
ITAT:Remits ALP-determination as assessee accepted recharacterization as engineering design service provider
- In Favour of Both, Partially
- Citation Number : TS-1117-ITAT-2018(CHNY)-TP
- Tax Payer : GE Power Conversion India Private Limited, (Successor to GE Power Conversion Technology Pvt Ltd)
ITAT: Remits depreciation disallowance considering ALP-determination of trademark purchase remanded in earlier AY
- In Favour of Both, Partially
- Citation Number : TS-1116-ITAT-2018(DEL)-TP
- Tax Payer : Fabindia Overseas Pvt Ltd
HC: Dismisses Revenue's appeal on comparable selection for provider of investment advisory services
- In Favour of Assessee
- Citation Number : TS-1115-HC-2018(BOM)-TP
- Tax Payer : Arisaig Partner India Pvt Ltd
ITAT: Remits ALP-determination of management fee payment ; Benefit derived explained by assessee
- In Favour of Both, Partially
- Citation Number : TS-1113-ITAT-2018(DEL)-TP
- Tax Payer : Donaldson India Filter Systems Private Limited
ITAT:Dismisses stay but directs no coercive measures for Epson India’s demand recovery
- In Favour of Assessee
- Citation Number : TS-1112-ITAT-2018(Bang)-TP
- Tax Payer : Epson India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-1110-HC-2018(KAR)-TP
- Tax Payer : CAE Simulation Technologies Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-1109-HC-2018(KAR)-TP
- Tax Payer : AMD India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-1108-HC-2018(KAR)-TP
- Tax Payer : Arowana Consulting Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-1107-HC-2018(KAR)-TP
- Tax Payer : CAE Simulation Technologies Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Revenue
- Citation Number : TS-1105-HC-2018(KAR)-TP
- Tax Payer : MERITOR LVS INDIA PVT LTD (PRESENTLY KNOWN AS INTEVA PRODUCTS INDIA AUTOMOTIVE PVT. LTD.)