Updates ( 9068 results )

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

  • In Favour of Assessee
  • Citation Number : TS-939-HC-2018(KAR)-TP
  • Tax Payer : Flextronics Technologies India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-938-HC-2018(KAR)-TP
  • Tax Payer : Novell Software Development (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-937-HC-2018(KAR)-TP
  • Tax Payer : Microchip Technology (India) Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-936-HC-2018(KAR)-TP
  • Tax Payer : SONIM TECHNOLOGIES (IND) PVT LTD

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

  • In Favour of Assessee
  • Citation Number : TS-935-HC-2018(KAR)-TP
  • Tax Payer : Arcot R & D Software Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-934-HC-2018(KAR)-TP
  • Tax Payer : Goldman Sachs Services Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-933-HC-2018(KAR)-TP
  • Tax Payer : CGI Information Systems & Management Consultant Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-932-HC-2018(KAR)-TP
  • Tax Payer : Microchip Technology (India) Pvt Ltd

ITAT: Excludes comparables on grounds of functional dissimilarity, ownership of substantial intangibles

  • In Favour of Both, Partially
  • Citation Number : TS-929-ITAT-2018(DEL)-TP
  • Tax Payer : Torus Business Solutions Pvt

ITAT:Confirms TP-adjustment on professional services, decides matter ex-parte due to assessee's non-appearance

  • In Favour of Revenue
  • Citation Number : TS-928-ITAT-2018(Bang)-TP
  • Tax Payer : Faurecia Automotive Seating India Pvt Ltd

ITAT: Genesys International's Geospatal services incomparable with software development, follows CGI ruling

  • In Favour of Assessee
  • Citation Number : TS-927-ITAT-2018(Bang)-TP
  • Tax Payer : Microsemi Storage Solutions India Pvt Ltd

ITAT: Basiz Fund Services incomparable to marketing support service provider; Upholds exclusion

  • In Favour of Assessee
  • Citation Number : TS-926-ITAT-2018(DEL)-TP
  • Tax Payer : Microsoft Corporation India Pvt Ltd

ITAT: Upholds TPO’s negative working capital adjustment; Provision of doubtful debts not part of TP analysis

  • In Favour of Both, Partially
  • Citation Number : TS-925-ITAT-2018(Bang)-TP
  • Tax Payer : Tecnotree Convergence Pvt Ltd

ITAT: Remits 5 comparables to verify employee-cost, RPT filters satisfaction & extraordinary event impact

  • In Favour of Both, Partially
  • Citation Number : TS-924-ITAT-2018(Kol)-TP
  • Tax Payer : Orga Systems India Pvt Ltd

ITAT: Deletes AMP-adjustment absent material proving existence of international transaction

  • In Favour of Assessee
  • Citation Number : TS-923-ITAT-2018(DEL)-TP
  • Tax Payer : Moet Hennessy India Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-921-HC-2018(KAR)-TP
  • Tax Payer : Cypress Semiconductors Technology India Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-920-HC-2018(KAR)-TP
  • Tax Payer : Citrix R&D India Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-919-HC-2018(KAR)-TP
  • Tax Payer : Textron India Pvt Ltd

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

  • In Favour of Revenue
  • Citation Number : TS-918-HC-2018(KAR)-TP
  • Tax Payer : SYNOPSYS INDIA P LTD

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

  • In Favour of Revenue
  • Citation Number : TS-917-HC-2018(KAR)-TP
  • Tax Payer : Acusis Software India Pvt Ltd