Updates ( 9068 results )
ITAT: Outbound loan constitutes 'international transaction', subsequent equity conversion irrelevant
- In Favour of Assessee
- Citation Number : TS-612-ITAT-2018(Bang)-TP
- Tax Payer : EIT Services India Pvt. Ltd. (formerly known as Hewlett Packard Global Soft Pvt. Ltd.
ITAT:ITAT Directs TPO to examine actual rendering of intra group services
- In Favour of Both, Partially
- Citation Number : TS-611-ITAT-2018(DEL)-TP
- Tax Payer : Avery Dennison (I) Pvt Ltd
HC: Defers deciding issue on simultaneous Sec 37 disallowance & TP-adjustment for intra-group service
- In Favour of Both, Partially
- Citation Number : TS-610-HC-2018(KAR)-TP
- Tax Payer : SKF Technologies India P Ltd
ITAT:Deletes protective addition on AMP; Relies on Delhi HC, bright-line test inapplicable
- In Favour of Assessee
- Citation Number : TS-609-ITAT-2018(DEL)-TP
- Tax Payer : Toshiba India Private Limited
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-606-HC-2018(KAR)-TP
- Tax Payer : Pole of Win India
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-605-HC-2018(KAR)-TP
- Tax Payer : IDS Software Solutions India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-604-HC-2018(KAR)-TP
- Tax Payer : Acusis Software India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-603-HC-2018(KAR)-TP
- Tax Payer : Cypres semiconductor Technology Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-602-HC-2018(KAR)-TP
- Tax Payer : Arowana Consulting Pvt Ltd
HC: Dismisses Revenue’s appeal against ITAT’s AE-reimbursements exclusion for computing TP-adjustment; Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-601-HC-2018(KAR)-TP
- Tax Payer : Trianz Holdings Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-600-HC-2018(KAR)-TP
- Tax Payer : Sabre Travel Technologies Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-599-HC-2018(KAR)-TP
- Tax Payer : GXS India Technology Centre Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-598-HC-2018(KAR)-TP
- Tax Payer : Nvidia Graphics Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-597-HC-2018(KAR)-TP
- Tax Payer : Radisys India Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-596-HC-2018(KAR)-TP
- Tax Payer : Net Scout System
HC:Dismisses Revenue’s appeal challenging ITAT’s RPM adoption for benchmarking imports; Follows Softbrands
- In Favour of Assessee
- Citation Number : TS-595-HC-2018(KAR)-TP
- Tax Payer : Sanyo India P Ltd
HC: Confirms ITAT’s forex-fluctuation treatment as operating item; Dismisses Revenue’s appeal following Softbrands
- In Favour of Assessee
- Citation Number : TS-594-HC-2018(KAR)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
HC: Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-593-HC-2018(KAR)-TP
- Tax Payer : Broadcom Communications Technologies Pvt Ltd
HC: Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-592-HC-2018(KAR)-TP
- Tax Payer : Kodiak Networks (India) Pvt Ltd
HC:Dismisses Revenue’s appeal challenging ITAT’s comparables selection; Follows Softbrands ruling
- In Favour of Assessee
- Citation Number : TS-591-HC-2018(KAR)-TP
- Tax Payer : HEWLETT PACKARD GLOBAL SOFT PVT LTD