Updates ( 9073 results )
ITAT:Cannot reject assessee’s new comparables merely for non-maintaining documentation by specified date
- In Favour of Both, Partially
- Citation Number : TS-396-ITAT-2018(PUN)-TP
- Tax Payer : Faurecia Interior Systems India Private Limited
ITAT: Holds doubtful-debts provision operating item, following Safe-Harbour Rules; Remits comparables’ margin computation
- In Favour of Assessee
- Citation Number : TS-394-ITAT-2018(DEL)-TP
- Tax Payer : Federal Mogul Ignition Products India Ltd
ITAT: Recalls order to decide issue not adjudicated in original order
- In Favour of Assessee
- Citation Number : TS-393-ITAT-2018(Bang)-TP
- Tax Payer : Nuance Transcription Services India Pvt Ltd
ITAT: Remits matter to re-decide after considering DRP-directions of Forex loss exclusion
- In Favour of Assessee
- Citation Number : TS-392-ITAT-2018(DEL)-TP
- Tax Payer : Quatrro Business Support Services (P) Ltd
ITAT:Deletes TP-adjustment for provision of manning services; Follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-391-ITAT-2018(Mum)-TP
- Tax Payer : Wilhemsen Ship Management India Pvt Ltd
ITAT: Rules on comparable for technical services; Remits ALP-determination of back-office support services
- In Favour of Both, Partially
- Citation Number : TS-390-ITAT-2018(Mum)-TP
- Tax Payer : ExxonMobil Company India Private Limited
ITAT: Remits Bodhtree comparability for verification of revenue recognition policy impact on profit
- In Favour of Assessee
- Citation Number : TS-389-ITAT-2018(DEL)-TP
- Tax Payer : Opera Solutions Management Consulting Services Pvt Ltd
ITAT: Allows capacity adjustment in-principle; Considers impact on windmill business post 2012-amendments
- In Favour of Assessee
- Citation Number : TS-388-ITAT-2018(CHNY)-TP
- Tax Payer : Bonfigioli Transmissions Private Limited
ITAT: Rejects assessee’s risk adjustment on estimated-basis, holds clear/logical workings necessary
- In Favour of Revenue
- Citation Number : TS-387-ITAT-2018(CHNY)-TP
- Tax Payer : Infac India Pvt Limited
ITAT:Upholds CIT(A)-order; Higher TP-margins not ground to deny tax holiday, follows Honeywell
- In Favour of Assessee
- Citation Number : TS-386-ITAT-2018(PUN)-TP
- Tax Payer : Faurecia Interior Systems India Pvt Ltd
ITAT: Deletes corporate guarantee adjustment, holds commission rates 0.25% -0.53% as reasonable; Follows precedents
- In Favour of Assessee
- Citation Number : TS-385-ITAT-2018(VIZ)-TP
- Tax Payer : GVK Power & Infrastructure Ltd
ITAT: Restores TP-adjustment on outstanding AE-receivables; Follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-384-ITAT-2018(Mum)-TP
- Tax Payer : Information System Resource Centre Pvt Ltd
ITAT: Remits ALP-determination of commission payment following earlier ITAT order
- In Favour of Assessee
- Citation Number : TS-383-ITAT-2018(CHNY)-TP
- Tax Payer : Intimate Fashions (India) Private
ITAT: Deletes TP-adjustment on corporate guarantee absent profit diversion intention; Follows various precedents
- In Favour of Assessee
- Citation Number : TS-382-ITAT-2018(DEL)-TP
- Tax Payer : Spentex Industries Ltd
ITAT: Excludes 3 comparables for ITeS-provider, follows precedents; Remits comparables’ operating margin computation
- In Favour of Assessee
- Citation Number : TS-381-ITAT-2018(DEL)-TP
- Tax Payer : GE India Business Services Pvt Ltd
ITAT:Grants conditional stay; Comparables selection and turnover filter application in dispute
- In Favour of Assessee
- Citation Number : TS-380-ITAT-2018(Bang)-TP
- Tax Payer : Mobily Infotech India Pvt Ltd
ITAT: Includes TCS entities as comparables for ITeS-provider, rejects Tata Brand impact plea
- In Favour of Both, Partially
- Citation Number : TS-379-ITAT-2018(DEL)-TP
- Tax Payer : Smart Cube India Pvt Ltd
ITAT:Remits TP-adjustment on intra-group service and outstanding AE-receivables
- In Favour of Assessee
- Citation Number : TS-378-ITAT-2018(DEL)-TP
- Tax Payer : Aircom International (India) Pvt Ltd
ITAT:Cannot adopt CUP for marginal segment when TNMM applied for remaining transactions
- In Favour of Both, Partially
- Citation Number : TS-377-ITAT-2018(PUN)-TP
- Tax Payer : Tetra Pak India Pvt Ltd
ITAT: Upholds working capital adjustment; Notes DRP considered decisions of co-ordinate ITAT-Benches
- In Favour of Assessee
- Citation Number : TS-376-ITAT-2018(DEL)-TP
- Tax Payer : Kyocera Asia Pacific India Pvt Ltd