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ITAT: Accepts CUP over TPO’s TNMM for benchmarking imports in manufacturing-segment; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-802-ITAT-2018(Bang)-TP
  • Tax Payer : Lenovo (India) Private Ltd

ITAT:Deletes TP-adjustment on royalty and model fees, follows earlier year order

  • In Favour of Assessee
  • Citation Number : TS-801-ITAT-2018(DEL)-TP
  • Tax Payer : Hero Moto Corp Ltd

ITAT: Deletes TP-adjustment on non-binding advisory services, excludes Motilal Oswal as comparable

  • In Favour of Assessee
  • Citation Number : TS-800-ITAT-2018(Mum)-TP
  • Tax Payer : IIML Assets Advisors Ltd (Formerly known as Saffron Asset Advisors Pvt. Ltd.,)

ITAT: Rejects TPO’s KPO characterization for assessee rendering software services; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-799-ITAT-2018(Bang)-TP
  • Tax Payer : Open Silicon Research Pvt Ltd

ITAT: Cannot compare refrigeration of movable items with immovable items refrigeration, remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-798-ITAT-2018(DEL)-TP
  • Tax Payer : Carrier Air-conditioning & Refrigeration Ltd

ITAT: Excludes 4 comparables for ITeS-provider; Deletes TP-adjustment on outstanding AE-receivables

  • In Favour of Assessee
  • Citation Number : TS-797-ITAT-2018(HYD)-TP
  • Tax Payer : C3i Support Services Private Limited

ITAT:Dismisses Revenue’s appeal as TP-issues already remitted while deciding assessee’s appeal

  • In Favour of Both, Partially
  • Citation Number : TS-796-ITAT-2018(Bang)-TP
  • Tax Payer : Wipro GE Healthcare Pvt Ltd (For the merged GE Medical System (India) Pvt. Ltd.,)

ITAT: Remits TP-adjustment on CCDs borrowed by assessee; Directs consideration of co-ordinate bench ruling

  • In Favour of Both, Partially
  • Citation Number : TS-795-ITAT-2018(Bang)-TP
  • Tax Payer : Adamas Builders Pvt Ltd

ITAT: Deletes depreciation disallowance on IPR considering TP-adjustment deletion towards IPR-valuation

  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2018(Mum)-TP
  • Tax Payer : Gharda Chemicals Ltd

ITAT: Dismisses assessee’s miscellaneous petition against ITAT’s TP-adjustment on outstanding AE-receivables

  • In Favour of Revenue
  • Citation Number : TS-770-ITAT-2018(Bang)-TP
  • Tax Payer : Ingersoll Rand (India) Ltd

ITAT:Upholds CIT(A) order, excludes Gitanjali Exports citing product dissimilarity

  • In Favour of Assessee
  • Citation Number : TS-769-ITAT-2018(Mum)-TP
  • Tax Payer : Uni Design Jewellery Pvt Ltd

ITAT: Remits ALP-determination of AMP-adjustment after ascertaining ‘real nature’ of assessee-AE relationship

  • In Favour of Both, Partially
  • Citation Number : TS-768-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd

ITAT:Dismisses request for stay extension as appeal already disposed off

  • In Favour of Both, Partially
  • Citation Number : TS-767-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd

ITAT: Accepts assessee’s contentions on comparable selection for software development service

  • In Favour of Assessee
  • Citation Number : TS-757-ITAT-2018(DEL)-TP
  • Tax Payer : Clear 2 Pay India Pvt Ltd (Earlier known as ISIS Infotech Solutions Pvt. Ltd.)

ITAT: Deletes TP-adjustment on provision of market information services; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-756-ITAT-2018(Mum)-TP
  • Tax Payer : Safilo India Pvt Ltd

ITAT: Remits ALP-determination of software sale; Rejects assessee’s contention of comparables non-availability

  • In Favour of Both, Partially
  • Citation Number : TS-755-ITAT-2018(CHNY)-TP
  • Tax Payer : Siemens Limited (Successor in interest to Siemens Building Technologies Pvt. Ltd.,)

ITAT: Sets aside DRP-order absent proper analysis of factual matrix, remits issue

  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2018(DEL)-TP
  • Tax Payer : ExxonMobil Gas (India) Private Limited

ITAT:Rejects Microsoft’s claim that TPO accepted TP-study; Directs hearing on merits

  • In Favour of Revenue
  • Citation Number : TS-753-ITAT-2018(DEL)-TP
  • Tax Payer : Microsoft India (R&D) P. Ltd

ITAT: Deletes TP-adjustment on AE-reimbursements; Follows earlier order on identical facts

  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2018(DEL)-TP
  • Tax Payer : Ericsson India Pvt Ltd

ITAT: Deletes adjustment on reimbursement towards expenses/fixed assets, rejects TPO's Nil ALP-determination

  • In Favour of Assessee
  • Citation Number : TS-751-ITAT-2018(Mum)-TP
  • Tax Payer : Spencer Staurt (India) Private Limited