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HC:Dismisses Revenue’s grounds on corporate guarantee TP-adjustment & share application money re-characterization

  • In Favour of Assessee
  • Citation Number : TS-960-HC-2018(BOM)-TP
  • Tax Payer : Couceutrix Services India Pvt Ltd

ITAT:Dismisses assessee’s appeal as withdrawn as ALP of ITeS-transaction within 5 tolerance-range

  • In Favour of Both, Partially
  • Citation Number : TS-959-ITAT-2018(DEL)-TP
  • Tax Payer : M/s Futures First Info Services Pvt Ltd

ITAT: Upholds TNMM over CUP for benchmarking pharma company’s sales; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-958-ITAT-2018(Ahd)-TP
  • Tax Payer : Dishman Pharmaceuticals & Chemicals Ltd

ITAT: Deletes TP-adjustment towards performance guarantee, relies upon Suzlon ITAT rulin

  • In Favour of Assessee
  • Citation Number : TS-957-ITAT-2018(Ahd)-TP
  • Tax Payer : Mastek Limited

ITAT: Excludes functionally dissimilar Mold Tek as comparable for ITeS provider; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-956-ITAT-2018(DEL)-TP
  • Tax Payer : WNS Business Consulting Services Pvt Ltd

ITAT: Rules on comparables selection for software developer and IT enabled services provider

  • In Favour of Both, Partially
  • Citation Number : TS-955-ITAT-2018(DEL)-TP
  • Tax Payer : Cadence Design Systems (I) P Ltd

ITAT: Excludes 1 functionally dissimilar company & remits 7 comparables for software developer

  • In Favour of Both, Partially
  • Citation Number : TS-954-ITAT-2018(Bang)-TP
  • Tax Payer : Telsima Communications Pvt Ltd

ITAT:Excludes giant companies, KPOs for captive ITES-provider; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-953-ITAT-2018(DEL)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd

HC: Upholds ITAT-order deleting TP-adjustment noting transaction's ALP accepted in AE's hands; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-951-HC-2018(KAR)-TP
  • Tax Payer : U E Development India Pvt Ltd

HC: Upholds ITAT-order allowing +/-5% benefit under Sec 92C proviso; Follows Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-950-HC-2018(KAR)-TP
  • Tax Payer : UAE Exchange and Financial Services Ltd

HC:Upholds ITAT’s direction to adopt 15 RPT filter; Follows Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-949-HC-2018(KAR)-TP
  • Tax Payer : Torry Harris Business Solutions Pvt Ltd

HC: Upholds ITAT-order on capacity adjustment, adoption of 0.5% as guarantee-ALP etc.; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-948-HC-2018(KAR)-TP
  • Tax Payer : Sami Labs

HC: Upholds ITAT-order holding forex gain/loss as operating item, Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-947-HC-2018(KAR)-TP
  • Tax Payer : Dhanya Agroindustrial Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-946-HC-2018(KAR)-TP
  • Tax Payer : HEWLETT PACKARD [INDIA] SOFTWARE OPERATION P LTD

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

  • In Favour of Assessee
  • Citation Number : TS-945-HC-2018(KAR)-TP
  • Tax Payer : Arowana Consulting Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-944-HC-2018(KAR)-TP
  • Tax Payer : SYNOPSIS INDIA PVT LTD

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

  • In Favour of Assessee
  • Citation Number : TS-943-HC-2018(KAR)-TP
  • Tax Payer : Verifone India Technology Private Limited

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

  • In Favour of Assessee
  • Citation Number : TS-942-HC-2018(KAR)-TP
  • Tax Payer : Applied Materials India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-941-HC-2018(KAR)-TP
  • Tax Payer : ABB global Services Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-940-HC-2018(KAR)-TP
  • Tax Payer : BUSINESS PROCESS OUTSOURCING [INDIA] PVT LTD