Updates ( 9073 results )

HC:Dismisses Revenue’s appeal on forex fluctuation treatment as operating item; Follows Softbrands

  • In Favour of Assessee
  • Citation Number : TS-555-HC-2018(KAR)-TP
  • Tax Payer : NXP Semi Conductors India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-554-HC-2018(KAR)-TP
  • Tax Payer : G T Nexus Software Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-553-HC-2018(KAR)-TP
  • Tax Payer : Ikanos Communication India Pvt ltd

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

  • In Favour of Assessee
  • Citation Number : TS-552-HC-2018(KAR)-TP
  • Tax Payer : Citrix R&D India Pvt Ltd

HC: Dismisses Revenue's appeal on royalty issue following Softbrands; Upholds aggregated benchmarking

  • In Favour of Assessee
  • Citation Number : TS-551-HC-2018(KAR)-TP
  • Tax Payer : Toyota Kirloskar Motors P Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-550-HC-2018(KAR)-TP
  • Tax Payer : iPass India Pvt Ltd

HC: Considers assessee's perversity contention; Directs approaching ITAT for seeking correction

  • In Favour of Assessee
  • Citation Number : TS-549-HC-2018(KAR)-TP
  • Tax Payer : Curam Software International P Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-548-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-547-HC-2018(KAR)-TP
  • Tax Payer : Support.com India Private Ltd

HC:Upholds grant of 5 benefit on RBI reference rate; Relies upon Softbrands ruling

  • In Favour of Assessee
  • Citation Number : TS-546-HC-2018(KAR)-TP
  • Tax Payer : UAE Exchange & Financial Service Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-545-HC-2018(KAR)-TP
  • Tax Payer : Citrix R&D India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-544-HC-2018(KAR)-TP
  • Tax Payer : Brocade Communication Systems Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-543-HC-2018(KAR)-TP
  • Tax Payer : Cypress Semiconductors Technology Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-542-HC-2018(KAR)-TP
  • Tax Payer : Google India Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-541-HC-2018(KAR)-TP
  • Tax Payer : Logix Microsystems Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-540-HC-2018(KAR)-TP
  • Tax Payer : Torry Harris Business Solutions Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-539-HC-2018(KAR)-TP
  • Tax Payer : Metric Stream Infotech

ITAT: Applies USA MAP resolution representing 93 turnover to non-USA transaction

  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2018(Bang)-TP
  • Tax Payer : Amazon Development Centre (India) Pvt Ltd

ITAT:Deletes Johnson & Johnson's TP disallowance for royalty and technical services payments, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-537-ITAT-2018(Mum)-TP
  • Tax Payer : Johnson & Johnson Ltd

ITAT: Deletes TP adjustment on 'alleged' overdue receivables; Relies on GSS Infotech ruling

  • In Favour of Assessee
  • Citation Number : TS-536-ITAT-2018(HYD)-TP
  • Tax Payer : United States Pharmacopeia India Pvt Ltd