Updates ( 9068 results )
ITAT:Excludes Techprocess, Vapi Waste and Choksi Laboratories as comparable for marketing support service provider
- In Favour of Assessee
- Citation Number : TS-894-ITAT-2018(DEL)-TP
- Tax Payer : Intercontinental Hotels Group [India] Pvt Ltd
ITAT: Retains Eclerx as comparable for software-developer & ITeS-provider despite exclusion in earlier year
- In Favour of Both, Partially
- Citation Number : TS-893-ITAT-2018(HYD)-TP
- Tax Payer : Avineon India Pvt Ltd
ITAT:Deletes TP-adjustment on trademark fees, AMP-expenses; Excludes export incentives from PLI
- In Favour of Both, Partially
- Citation Number : TS-892-ITAT-2018(DEL)-TP
- Tax Payer : Goodyear India Limited
ITAT: Grants stay considering earlier-year refunds due; Comparables selection for software-developer in dispute
- In Favour of Assessee
- Citation Number : TS-891-ITAT-2018(DEL)-TP
- Tax Payer : NXP India Pvt Ltd (Formerly known as Freescale Semiconductor India Pvt. Ltd.)
ITAT: Rules on comparables in IT/ITeS segments; Considers medical transcription/translation services as ITeS
- In Favour of Both, Partially
- Citation Number : TS-890-ITAT-2018(Bang)-TP
- Tax Payer : Mphasis Limited
ITAT:Grants further stay extension to Himalaya; Follows Pepsi Foods, Narang Overseas rulings
- In Favour of Assessee
- Citation Number : TS-889-ITAT-2018(Bang)-TP
- Tax Payer : The Himalaya Drug Company
ITAT:Denies stay on demand arising out of adjustment on specified domestic transaction
- In Favour of Revenue
- Citation Number : TS-888-ITAT-2018(Bang)-TP
- Tax Payer : Texport Overseas Pvt Ltd
ITAT: Excludes functionally dissimilar Accel Transmatics for software developer; Follows precedent
- In Favour of Assessee
- Citation Number : TS-887-ITAT-2018(Bang)-TP
- Tax Payer : Broadcom India Private Ltd
ITAT:Excludes 5 functionally dissimilar comparables in business/technical support services segment
- In Favour of Assessee
- Citation Number : TS-886-ITAT-2018(DEL)-TP
- Tax Payer : Parsons Brinchkerhoff India Pvt Ltd
ITAT: Upholds assessee's aggregated benchmarking for import & indenting segment, follows earlier ITAT-order
- In Favour of Assessee
- Citation Number : TS-884-ITAT-2018(DEL)-TP
- Tax Payer : Viavi Solutions India P Ltd (Formerly known as JDSU India P.Ltd.)
ITAT: Rejects start-up phase adjustment, but restores abnormal expenses adjustment for fresh consideration
- In Favour of Both, Partially
- Citation Number : TS-883-ITAT-2018(Mum)-TP
- Tax Payer : Hoya Lense India Pvt Ltd
ITAT:Upholds TNMM over RPM for bechmarking ticketing, tour services; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-882-ITAT-2018(DEL)-TP
- Tax Payer : MakeMy Trip (India) Pvt Ltd
ITAT: Remits MAM-selection for provision of engineering design services; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-881-ITAT-2018(PUN)-TP
- Tax Payer : Magna Steyr India Private Limited
ITAT:Rejects TP-adjustment on IPR sale to AE; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-879-ITAT-2018(HYD)-TP
- Tax Payer : DQ Entertainment (International) Ltd
ITAT: Accepts assessee’s RPM over TPO’s TNMM as MAM for assessee-distributor; Follows precedents
- In Favour of Assessee
- Citation Number : TS-878-ITAT-2018(Bang)-TP
- Tax Payer : A. O. Smith India Water Heating Pvt. Ltd
HC:Dismisses Revenue’s appeal against ITAT’s rejection of RPM for Cisco Systems; Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-877-HC-2018(KAR)-TP
- Tax Payer : Cisco Systems (India) Pvt Ltd
HC:Dismisses appeal against ITAT-order remitting ALP-determination for royalty payment; Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-876-HC-2018(KAR)-TP
- Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd
HC:Upholds ITAT’s approval of internal-TNMM for benchmarking ITeS transactions; Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-875-HC-2018(KAR)-TP
- Tax Payer : E4E Business Solutions India Pvt Ltd
HC:Dismisses Revenue’s appeal against ITAT’s notional adjustment deletion on AE-receivables; Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-874-HC-2018(KAR)-TP
- Tax Payer : Avnet India Pvt Ltd
HC: Upholds ITAT's consideration of forex gain/loss as operating item, Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-873-HC-2018(KAR)-TP
- Tax Payer : Guhring India Pvt Ltd