Updates ( 9073 results )
HC: Upholds TNMM for export & import transactions following assessee’s own HC-ruling
- In Favour of Assessee
- Citation Number : TS-275-HC-2018(BOM)-TP
- Tax Payer : Amphenol Interconnect India P Ltd
ITAT:Quashes draft assessment order passed along with demand notice; Follows precedents
- In Favour of Assessee
- Citation Number : TS-274-ITAT-2018(PUN)-TP
- Tax Payer : Eaton Industrial Systems Pvt Ltd
HC: Upholds exclusion of Wipro on grounds of turnover, brand-value and extraordinary events
- In Favour of Assessee
- Citation Number : TS-273-HC-2018(DEL)-TP
- Tax Payer : Agnity India Technologies Pvt Ltd
ITAT:Dismisses miscellaneous petition; Assessee can’t seek remedy before ITAT during HC-appeal pendency
- In Favour of Revenue
- Citation Number : TS-272-ITAT-2018(Bang)-TP
- Tax Payer : Cable and Wireless Networks India P Ltd
ITAT:Grants conditional stay on demand arising due to corporate guarantee TP-adjustment
- In Favour of Assessee
- Citation Number : TS-271-ITAT-2018(Kol)-TP
- Tax Payer : Apeejay Shipping Limited
ITAT: Fixed assets written-off not part of operating costs for computing margin; Deletes TP-adjustment
- In Favour of Assessee
- Citation Number : TS-270-ITAT-2018(Mum)-TP
- Tax Payer : Owens-Corning (India) Private Limited
HC:DRP-order binding on AO; Upholds ITAT's confirmation of DRP's risk adjustment modification
- In Favour of Assessee
- Citation Number : TS-268-HC-2018(DEL)-TP
- Tax Payer : Symphony Marketing Solutions India Pvt Ltd (now Merged with Genpact India)
ITAT: Follows earlier year order to exclude 4 comparable, remits comparability of 2 companies
- In Favour of Assessee
- Citation Number : TS-267-ITAT-2018(DEL)-TP
- Tax Payer : E-Valueserve SEZ (Gurgaon) P Ltd
ITAT:Upholds AMP-adjustment deletion for Synthes Medical following earlier-orders
- In Favour of Assessee
- Citation Number : TS-266-ITAT-2018(Mum)-TP
- Tax Payer : Synthes Medical Private Limited
ITAT:Subsequent rectification not part of 'records' for Sec 254(2), dismisses Revenue's miscellaneous petition
- In Favour of Assessee
- Citation Number : TS-263-ITAT-2018(Bang)-TP
- Tax Payer : Coriant Communication India Pvt Ltd
ITAT: Dismisses stay application as infructuous as appeal already disposed off
- In Favour of Both, Partially
- Citation Number : TS-262-ITAT-2018(Bang)-TP
- Tax Payer : Swiss Re Global Business Solutions India Pvt Ltd
ITAT:Terms DRP’s action ‘contemptuous’ for not following earlier-order in granting 5 tolerance benefit
- In Favour of Assessee
- Citation Number : TS-261-ITAT-2018(Bang)-TP
- Tax Payer : UAE Exchange & Financial Services Limited
ITAT: Grants partial stay against payment of Rs. 3 Cr noting excess refund adjustment
- In Favour of Both, Partially
- Citation Number : TS-260-ITAT-2018(Bang)-TP
- Tax Payer : CGI Information Systems & Management Consultants Pvt Ltd
HC:Dismisses Revenue’s appeal; Upholds Li & Fung HC-ruling application to Gap’s case
- In Favour of Assessee
- Citation Number : TS-259-HC-2018(DEL)-TP
- Tax Payer : Gap International Sourcing India Pvt Ltd
ITAT: Grants stay for 3 years, directs partial payment in one year
- In Favour of Assessee
- Citation Number : TS-258-ITAT-2018(Bang)-TP
- Tax Payer : CGI Information Systems and Management Consultants P Ltd
ITAT: Rules on comparables in IT, ITeS segments; Remits working capital, risk adjustment claims
- In Favour of Both, Partially
- Citation Number : TS-257-ITAT-2018(Bang)-TP
- Tax Payer : Finastra Software Solutions (India) Pvt Ltd
ITAT: Actual nature of service relevant, mere same nomenclature in agreement insufficient for comparability
- In Favour of Assessee
- Citation Number : TS-256-ITAT-2018(DEL)-TP
- Tax Payer : Alcatel-Lucent India Limited
ITAT: Excludes ICC International as comparable for assessee’s marketing support services
- In Favour of Assessee
- Citation Number : TS-255-ITAT-2018(Bang)-TP
- Tax Payer : Nvidia Graphics Pvt Ltd
ITAT: Dismisses Revenue's miscellaneous petition on non-adjudication of ITeS related ground
- In Favour of Assessee
- Citation Number : TS-254-ITAT-2018(Bang)-TP
- Tax Payer : Altair Engineering India
ITAT:Dismisses Revenue’s appeal & assessee’s cross objections in view of APA resolution
- In Favour of Assessee
- Citation Number : TS-251-ITAT-2018(HYD)-TP
- Tax Payer : Wells Fargo India Solutions (P) Ltd