Updates ( 9068 results )
ITAT: Recalls Tribunal-order for adjudicating assessee’s claim for exclusion of Persistent Systems
- In Favour of Assessee
- Citation Number : TS-825-ITAT-2018(Bang)-TP
- Tax Payer : Citrix R&D India Pvt Ltd
ITAT: Directs AO/TPO to confront assessee with secret comparables data; Remits ALP-determination
- In Favour of Both, Partially
- Citation Number : TS-824-ITAT-2018(DEL)-TP
- Tax Payer : The Bank of Tokyo Mitsubishi UFJ Ltd
ITAT:Deletes Sec40A(2)(b)-disallowance following precedents; Suppliers related only as per AS-18, not Sec 40A(2)
- In Favour of Assessee
- Citation Number : TS-823-ITAT-2018(DEL)-TP
- Tax Payer : Hero Moto Corp Ltd
ITAT: Adopts 6% as interest ALP for loans to AEs; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-820-ITAT-2018(DEL)-TP
- Tax Payer : House of Pearl Fashions Limited
ITAT: Dismisses appeal on TP-grounds in view of resolution under APA
- In Favour of Both, Partially
- Citation Number : TS-819-ITAT-2018(DEL)-TP
- Tax Payer : Daikin Air-conditioning India Pvt Ltd
ITAT: Rejects assessee’s second miscellaneous petition as contention already adjudicated in first round
- In Favour of Revenue
- Citation Number : TS-818-ITAT-2018(Bang)-TP
- Tax Payer : E4E Business Solutions India Pvt Ltd
ITAT: Rules on comparables selection for ITeS-provider; Treats donations, doubtful-debts provision as operating item
- In Favour of Assessee
- Citation Number : TS-817-ITAT-2018(DEL)-TP
- Tax Payer : Evalueserve Com Pvt Ltd
ITAT: Deletes Sec 271G penalty for diamond trader; Follows Navinchandra Exports ruling
- In Favour of Assessee
- Citation Number : TS-816-ITAT-2018(Mum)-TP
- Tax Payer : Dilipkumar V Lakhi
ITAT: Excludes E-Infochips as comparable for software developer assessee; Follows precedents
- In Favour of Assessee
- Citation Number : TS-815-ITAT-2018(PUN)-TP
- Tax Payer : Redknee (India) Technologies Private Limited
ITAT:Rules on comparables for assessee providing vessel related services; Restores PLI-computation
- In Favour of Both, Partially
- Citation Number : TS-814-ITAT-2018(Kol)-TP
- Tax Payer : Bothra Shipping Services (Currently known as Bothra Shipping services Pvt
ITAT: Excludes Infosys BPO Ltd, TCS E-Serve and E-Clerx Ltd as comparable for ITeS provider
- In Favour of Assessee
- Citation Number : TS-813-ITAT-2018(HYD)-TP
- Tax Payer : DST Worldwide Services India Pvt Ltd
HC:Upholds characterization of McKinsey India’s research & information service as KPO
- In Favour of Both, Partially
- Citation Number : TS-812-HC-2018(DEL)-TP
- Tax Payer : MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD
ITAT: Remits ALP-determination for software design & development services; Follows earlier orders
- In Favour of Revenue
- Citation Number : TS-811-ITAT-2018(DEL)-TP
- Tax Payer : Birlasoft (India) Ltd
ITAT:Remits ALP-determination for after sales support services; Liquidated damages, not direct cost
- In Favour of Revenue
- Citation Number : TS-810-ITAT-2018(Mum)-TP
- Tax Payer : Rosoboronservice India Ltd
ITAT:Recalls Tribunal-order to adjudicate 2 grounds on comparables selection inadvertently un-adjudicated
- In Favour of Revenue
- Citation Number : TS-809-ITAT-2018(Bang)-TP
- Tax Payer : Century Link Technologies Pvt Ltd (Formerly known as Qwest Telecom Software Service Pvt.Ltd)
ITAT: Excludes 26 comparables in IT & ITeS segments; Rejects Revenue’s ‘cherry picking’ objection
- In Favour of Assessee
- Citation Number : TS-807-ITAT-2018(Mum)-TP
- Tax Payer : Dialogic Networks (India) Pvt Ltd
ITAT:Excludes 4 companies as comparable for marketing support service provider
- In Favour of Assessee
- Citation Number : TS-806-ITAT-2018(DEL)-TP
- Tax Payer : Philip Morris Services India S A (Now known as Philip Morris Services India SARL)
ITAT: Upholds assessee’s contention on aggregated benchmarking, external comparables and PLI; Follows precedents
- In Favour of Assessee
- Citation Number : TS-805-ITAT-2018(PUN)-TP
- Tax Payer : Cummins India Limited
ITAT:Follows previous Tribunal ruling, deletes secondary adjustment on sale of business
- In Favour of Assessee
- Citation Number : TS-804-ITAT-2018(Mum)-TP
- Tax Payer : Prudential Process Management Services India Private Limited
ITAT: Directs demonstration of turnover filter relevance in assessee’s peculiar line of business
- In Favour of Revenue
- Citation Number : TS-803-ITAT-2018(Mum)-TP
- Tax Payer : Roche Diagnostics India Private Limited