Updates ( 9073 results )

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ITAT: Rules on comparables selection in back-office & technical services segments; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-217-ITAT-2018(Mum)-TP
  • Tax Payer : ExxonMobil Company India Pvt Ltd

ITAT: Excludes 5 comparables for IT/ITeS; Working capital adjustment relevant in service industry

  • In Favour of Both, Partially
  • Citation Number : TS-216-ITAT-2018(DEL)-TP
  • Tax Payer : Agilent Technologies (International) Pvt Ltd

ITAT:Remits management support & freight charges ALP-computation following assessee’s own ruling

  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2018(DEL)-TP
  • Tax Payer : Geodis Overseas Private Limited

ITAT: Remits TP-issues to decide assessee’s additional grounds along with main appeal grounds

  • In Favour of Both, Partially
  • Citation Number : TS-214-ITAT-2018(Bang)-TP
  • Tax Payer : Aptean India Pvt Ltd (formerly Consona CRM Software Services India Pvt Ltd)

ITAT:Applies TNMM over TPO’s CUP-method for technical fees benchmarking; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-213-ITAT-2018(DEL)-TP
  • Tax Payer : Magneti Marelli Powertrain India Pvt Ltd

ITAT: Excludes 6 comparables in software development segment; Remits comparability of Megasoft

  • In Favour of Both, Partially
  • Citation Number : TS-212-ITAT-2018(Bang)-TP
  • Tax Payer : Nvidia Graphics Pvt Ltd

ITAT: Upholds DRP’s exclusion of prior-period expenses while computing PLI; Follows Dana-India ruling

  • In Favour of Both, Partially
  • Citation Number : TS-211-ITAT-2018(PUN)-TP
  • Tax Payer : Aam Services India Pvt. Ltd

ITAT:Remits TP-issues back to AO to consider additional evidence filed by assessee

  • In Favour of Both, Partially
  • Citation Number : TS-210-ITAT-2018(CHNY)-TP
  • Tax Payer : Industries Del Recambio India Private Limited

HC: Dismisses Revenue’s appeal; Upholds exclusion of Genesys International & Coral Hubs

  • In Favour of Assessee
  • Citation Number : TS-209-HC-2018(BOM)-TP
  • Tax Payer : Cummins Turbo Technologies Ltd

ITAT:Deletes corporate guarantee TP-adjustment; Remits ALP-determination of convertible debentures interest

  • In Favour of Both, Partially
  • Citation Number : TS-208-ITAT-2018(CHNY)-TP
  • Tax Payer : Siva Industries and Holdings Ltd

ITAT: Holds draft assessment order passed alongwith demand notice as ‘invalid’; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-207-ITAT-2018(PUN)-TP
  • Tax Payer : Sandvik Asia Pvt Ltd

ITAT: Upholds Infosys Technology exclusion for software developer assessee; Follows Agnity ruling

  • In Favour of Assessee
  • Citation Number : TS-206-ITAT-2018(DEL)-TP
  • Tax Payer : Virage Logic International India Branch Office

ITAT: Remits TP-issues to consider assessee’s additional evidence; Follows earlier years’ approach

  • In Favour of Assessee
  • Citation Number : TS-204-ITAT-2018(Bang)-TP
  • Tax Payer : Wipro GE Healthcare Pvt Ltd

ITAT: Rejects Tribunal’s direction on 25-RPT application considering filter already applied by TPO

  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2018(Bang)-TP
  • Tax Payer : ACI Worldwide Solutions P Ltd

ITAT: Allows FactSet to withdraw appeal against TP-adjustment considering resolution under APA

  • In Favour of Assessee
  • Citation Number : TS-202-ITAT-2018(HYD)-TP
  • Tax Payer : FactSet Systems India Private Limited

ITAT: Rules on comparables selection for BPO-assessee; Allows capacity adjustment claim in start-up year

  • In Favour of Both, Partially
  • Citation Number : TS-201-ITAT-2018(PUN)-TP
  • Tax Payer : Ventura India Pvt Ltd

ITAT: Deletes TP-adjustment on AE-receivables considering all payments realized within 180-day agreed period

  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2018(DEL)-TP
  • Tax Payer : Globerian India Pvt Ltd

ITAT: Upholds TP-adjustment on AE-receivable, but adopts export packing-credit interest rate

  • In Favour of Both, Partially
  • Citation Number : TS-199-ITAT-2018(Mum)-TP
  • Tax Payer : Mahindra and Mahindra Ltd

ITAT: Grants stay; Notes assessee ‘back to square one’ post-HC remanding AMP-issue

  • In Favour of Assessee
  • Citation Number : TS-198-ITAT-2018(DEL)-TP
  • Tax Payer : MSD Pharmaceuticals (P) Ltd

ITAT: Remits TP-adjustment on AE-sales; Assessee and Revenue didn't follow proper benchmarking method

  • In Favour of Both, Partially
  • Citation Number : TS-197-ITAT-2018(Mum)-TP
  • Tax Payer : Mahindra & Mahindra Ltd