Updates ( 9073 results )

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ITAT: Remits AMP-issue for importer & manufacturer of high-end crystal components following earlier-order

  • In Favour of Assessee
  • Citation Number : TS-250-ITAT-2018(DEL)-TP
  • Tax Payer : Swarovski India Pvt. Ltd

ITAT: Remits working capital adjustment issue for computation in line with subsequent AYs approach

  • In Favour of Assessee
  • Citation Number : TS-249-ITAT-2018(DEL)-TP
  • Tax Payer : Whirpool of India Ltd

ITAT: Rejects CIT(A)’s 0 RPT-filter for comparables selection for software developer; Remits 2 comparables

  • In Favour of Both, Partially
  • Citation Number : TS-247-ITAT-2018(Bang)-TP
  • Tax Payer : Netscout Systems Software India Pvt Ltd

ITAT: Includes Vimta Labs, holds losses in relevant FY due to normal business risk

  • In Favour of Both, Partially
  • Citation Number : TS-246-ITAT-2018(Mum)-TP
  • Tax Payer : Actavis Pharma Development Centre Private Limited

ITAT:Admits audited segmental accounts as additional evidence; Remits ALP-determination

  • In Favour of Assessee
  • Citation Number : TS-241-ITAT-2018(Mum)-TP
  • Tax Payer : SNC Lavalin Engineering India Pvt Ltd

ITAT: Excludes 2 comparables in software-segment; Remits Jindal Intellicom’s FY-filter satisfaction in ITES-segment

  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2018(PUN)-TP
  • Tax Payer : Principal Global Services Private Limited

ITAT: Applies LIBOR instead of PLR while benchmarking interest on outstanding AE-receivables

  • In Favour of Assessee
  • Citation Number : TS-238-ITAT-2018(CHNY)-TP
  • Tax Payer : Plintron Global Technology Solutions

ITAT: Excludes ‘Eclerx’ for assessee’s advanced analytical services following own ruling; Deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-236-ITAT-2018(Mum)-TP
  • Tax Payer : Fractal Analytics Pvt Ltd

ITAT: Dismisses Revenue’s appeal in Convergys India considering resolution under India-US MAP

  • In Favour of Both, Partially
  • Citation Number : TS-234-ITAT-2018(DEL)-TP
  • Tax Payer : Convergys India Services Pvt Ltd

ITAT: Admits additional ground on exclusion of companies selected in assessee's TP-study, remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-233-ITAT-2018(Kol)-TP
  • Tax Payer : Philips India Limited (formerly Philips Electronics India Ltd)

ITAT:Grants Rs. 3.24cr demand-stay; Rejects DRP’s brushing aside of remand-report

  • In Favour of Assessee
  • Citation Number : TS-232-ITAT-2018(Bang)-TP
  • Tax Payer : Sobha City

ITAT: Excludes 6 comparables for software-developer; Follows NXP Semiconductors ruling

  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2018(Mum)-TP
  • Tax Payer : Tech Mahindra Ltd

HC:Dismisses Revenue's appeal in Carrier; Upholds ITAT’s stay beyond 365 days following own ruling

  • In Favour of Assessee
  • Citation Number : TS-227-HC-2018(P & H)-TP
  • Tax Payer : Carrier Air-Conditioning and Refrigeration Ltd

HC:Dismisses Revenue's appeal against ITAT’s stay to BMW beyond 365 days; Follows Carrier ruling

  • In Favour of Assessee
  • Citation Number : TS-226-HC-2018(P & H)-TP
  • Tax Payer : BMW India Pvt Ltd

ITAT:Grants Rs. 7.12cr demand-stay to Indo-Russian JV considering financial incapability

  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2018(Mum)-TP
  • Tax Payer : Rosoboronservice India Limited

ITAT: Remits 8 comparables for software developer; Rejects TPO/DRP’s turnover filter application

  • In Favour of Both, Partially
  • Citation Number : TS-223-ITAT-2018(Bang)-TP
  • Tax Payer : Mphasis Finsolutions Pvt Ltd (Now merged with Mphasis Ltd)

ITAT: Directs ALP re-computation of AMP-expenses after excluding selling expenses

  • In Favour of Both, Partially
  • Citation Number : TS-222-ITAT-2018(DEL)-TP
  • Tax Payer : Mary Kay Cosmetics Pvt Ltd

ITAT: Fluctuating profit margin due to abnormal circumstances sufficient ground for comparable exclusion

  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2018(DEL)-TP
  • Tax Payer : United Health Group Information Services Private Limited

ITAT: Special rebate due to auto-industry recession, not extraordinary cost for assessee's software-business

  • In Favour of Revenue
  • Citation Number : TS-220-ITAT-2018(Bang)-TP
  • Tax Payer : Logix Microsystems Ltd

ITAT:Deletes TP-adjustment on management support services & AMP-expenses following earlier order

  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2018(Kol)-TP
  • Tax Payer : Philips India Limited (formerly Philips Electronics India Ltd)