Updates ( 9073 results )

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ITAT:Remits issue of grant of adjustment for unutilized capacity to AO

  • In Favour of Both, Partially
  • Citation Number : TS-354-ITAT-2018(DEL)-TP
  • Tax Payer : M/s. E.I. Dupont India Private Ltd

ITAT: Considers transaction between assessee’s HO & third parties as CUP, confirms TP-adjustment deletion

  • In Favour of Assessee
  • Citation Number : TS-353-ITAT-2018(Ahd)-TP
  • Tax Payer : Shandong Tijun Electronic Power Eng Company Ltd

ITAT:Sourcing support services not similar to liasoning services; Excludes Axis Integrated as comparable

  • In Favour of Assessee
  • Citation Number : TS-352-ITAT-2018(DEL)-TP
  • Tax Payer : Li & Fung (India) Pvt Ltd

ITAT: Excludes 2 comparables for failing financial year filter; Follows PTC Software HC-ruling

  • In Favour of Revenue
  • Citation Number : TS-350-ITAT-2018(PUN)-TP
  • Tax Payer : Ocwen Financial Solutions Pvt Ltd

ITAT: Upholds 2 comparables' exclusion for contract-researcher on functional dissimilarity, segmental-data unavailability grounds

  • In Favour of Assessee
  • Citation Number : TS-348-ITAT-2018(DEL)-TP
  • Tax Payer : Pioneer Overseas Corporation India Branch

ITAT:C ompanies earning commission not comparable with market-support services provider with cost-plus model

  • In Favour of Both, Partially
  • Citation Number : TS-347-ITAT-2018(DEL)-TP
  • Tax Payer : Brown Forman Worldwide LLC India

ITAT: Upholds CIT(A)'s rejection of 2 companies comparable set, more comparables helps proper examination

  • In Favour of Both, Partially
  • Citation Number : TS-346-ITAT-2018(DEL)-TP
  • Tax Payer : Motorola Solutions India Pvt Ltd

ITAT: Deletes adjustment; TPO's ALP-determination of royalty, technical fee payment & commission income, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2018(DEL)-TP
  • Tax Payer : COIM India Pvt Ltd

ITAT:Allows adjustment for rent/maintenance charges of vacant premises, follows earlier ruling

  • In Favour of Assessee
  • Citation Number : TS-343-ITAT-2018(DEL)-TP
  • Tax Payer : C.R.M. Services India Pvt Ltd

ITAT: Deletes TP-adjustment on intra-group services following earlier year ITAT order

  • In Favour of Both, Partially
  • Citation Number : TS-342-ITAT-2018(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd

ITAT:Grants stay considering appeal on TP-issues already heard and 50 demand discharged

  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2018(Bang)-TP
  • Tax Payer : Makino India Pvt Ltd

ITAT: Management costs satisfy 'benefit test' but directs CUP over TNMM for benchmarking

  • In Favour of Both, Partially
  • Citation Number : TS-340-ITAT-2018(DEL)-TP
  • Tax Payer : Atotech India Pvt Ltd

ITAT: Rules on comparables for marketing support service provider; Remits cost-base computation issue

  • In Favour of Both, Partially
  • Citation Number : TS-339-ITAT-2018(DEL)-TP
  • Tax Payer : Genzyme India Pvt Ltd

ITAT: Excludes TCS e-Serve for ITeS-provider following Ameriprise, Bechtel rulings; Distinguishes Cadence Design

  • In Favour of Both, Partially
  • Citation Number : TS-338-ITAT-2018(DEL)-TP
  • Tax Payer : Stefanini India Pvt Ltd

ITAT:Remits inclusion/exclusion of comparables to TPO for fresh consideration

  • In Favour of Assessee
  • Citation Number : TS-337-ITAT-2018(CHNY)-TP
  • Tax Payer : MPS Limited

ITAT: Remits selection of foreign AE as tested-party, complete financial information, necessary

  • In Favour of Both, Partially
  • Citation Number : TS-334-ITAT-2018(DEL)-TP
  • Tax Payer : Moser Baer India Ltd

ITAT: Excludes 3, retains 2 comparables for ITeS-provider; Remits risk, working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-333-ITAT-2018(DEL)-TP
  • Tax Payer : Keystroke Pro India Pvt Ltd

ITAT:Deletes TP-adjustments on IPR-sale to AE, management consultancy fees; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-332-ITAT-2018(HYD)-TP
  • Tax Payer : DQ Entertainment (International) Ltd

ITAT: Upholds Rs.1-200cr turnover filter application; Excludes 3 comparables for software-developer

  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2018(PUN)-TP
  • Tax Payer : Billion Hands Technologies Pvt Ltd

ITAT: Excludes 4 comparables citing functional dissimilarity, extraordinary events impact; Follows Rampgreeen ruling

  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2018(DEL)-TP
  • Tax Payer : GE India Business Services Pvt Ltd