Updates ( 9068 results )

Filters

ITAT: Accepts Indian procurer as ‘tested party’ and cost-plus as MAM; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-872-ITAT-2018(Ahd)-TP
  • Tax Payer : Missionpharma Logistics Pvt Ltd

ITAT: Remits comparability of Infosys in view of earlier year ITAT-order directing its inclusion

  • In Favour of Both, Partially
  • Citation Number : TS-871-ITAT-2018(DEL)-TP
  • Tax Payer : Adobe Systems India Pvt Ltd

ITAT:Upholds TPO’s jurisdiction to characterize AMP-expenditure as ‘international transaction’; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-870-ITAT-2018(DEL)-TP
  • Tax Payer : Canon India Pvt Ltd

ITAT:Extends stay as assessee not responsible for delay in appeal disposal

  • In Favour of Assessee
  • Citation Number : TS-869-ITAT-2018(Bang)-TP
  • Tax Payer : lnteva Product India Automotive Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-868-HC-2018(KAR)-TP
  • Tax Payer : JDA SOFTWARE INDIA PVT LTD

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

  • In Favour of Assessee
  • Citation Number : TS-867-HC-2018(KAR)-TP
  • Tax Payer : The CSR India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-866-HC-2018(KAR)-TP
  • Tax Payer : Hewlett-Packard (India) Software Operation Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-865-HC-2018(KAR)-TP
  • Tax Payer : Swiss Re-shared Services India Pvt Ltd

ITAT: Excludes TCS E-Serve as comparable, follows Tribunal ruling in assessee’s own case

  • In Favour of Assessee
  • Citation Number : TS-864-ITAT-2018(Mum)-TP
  • Tax Payer : Capital India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-863-HC-2018(KAR)-TP
  • Tax Payer : Kodiak Networks Networks India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-862-HC-2018(KAR)-TP
  • Tax Payer : Electronics for Imaging India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-861-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-853-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 Revenue
  • Citation Number : TS-834-HC-2018(KAR)-TP
  • Tax Payer : Infineon Technologies India Pvt Ltd

ITAT: Grants conditional stay; TP-adjustment on software services & outstanding AE-receivables in dispute

  • In Favour of Assessee
  • Citation Number : TS-831-ITAT-2018(DEL)-TP
  • Tax Payer : Pitney Bowes Software India Pvt Ltd

ITAT: Remits issues around comparable exclusion, non-operating items, working capital adjustment & AE-receivable

  • In Favour of Assessee
  • Citation Number : TS-830-ITAT-2018(DEL)-TP
  • Tax Payer : Efacec Switchgear India Pvt Ltd

ITAT:Deletes TP-adjustment towards notional interest on outstanding AE-receivable; Rejects re-characterization as loan

  • In Favour of Assessee
  • Citation Number : TS-829-ITAT-2018(DEL)-TP
  • Tax Payer : Inductis (India) Private Ltd

ITAT: Excludes 7 companies as comparable for ITeS provider, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-828-ITAT-2018(DEL)-TP
  • Tax Payer : Cengage Learning India P Ltd

ITAT:Adopts 0.9 as ALP for Stand-by Letter of Credit issued to AE considering internal-CUP

  • In Favour of Assessee
  • Citation Number : TS-827-ITAT-2018(Mum)-TP
  • Tax Payer : Technocraft Industries (I) Ltd

ITAT: Finds no error in ITAT’s direction to uniformly apply filters to all comparables

  • In Favour of Revenue
  • Citation Number : TS-826-ITAT-2018(Bang)-TP
  • Tax Payer : Swiss Re Global Business Solutions India Pvt Ltd