Updates ( 9073 results )

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ITAT:Dismisses appeal aginst revision u/s 263 as no TP-adjustment made pursuant to revision

  • In Favour of Revenue
  • Citation Number : TS-139-ITAT-2018(Kol)-TP
  • Tax Payer : Tantia TBL Joint Venture

HC: Dismisses Revenue’s appeal on tested-party selection issue absent discussion in CIT(A)/ITAT orders

  • In Favour of Assessee
  • Citation Number : TS-138-HC-2018(DEL)-TP
  • Tax Payer : E.I. Dupont India Pvt Ltd

HC: Dismisses Revenue’s appeal against ITAT-order rejecting application of bright line test

  • In Favour of Assessee
  • Citation Number : TS-137-HC-2018(DEL)-TP
  • Tax Payer : Sony India Pvt Ltd

ITAT: Excludes Eclerx and TCS e-serve for ITeS provider following precedents

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2018(DEL)-TP
  • Tax Payer : H&S Software Development & Knowledge Management Centre Pvt Ltd

HC: Dismisses Revenue's appeal on Infosys-BPO and R systems comparability; Admits appeal for 2 comparables

  • In Favour of Both, Partially
  • Citation Number : TS-135-HC-2018(DEL)-TP
  • Tax Payer : Baxter India Pvt Ltd

ITAT: Exercise of jurisdiction u/s. 263 for non-filing of Form 3CEB during assessment, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-134-ITAT-2018(Kol)-TP
  • Tax Payer : Pricewaterhouse Coopers LLP USA

ITAT:Deletes TP-adjustment on AE-receivable, follows Delhi HC ruling in Kusum Healthcare

  • In Favour of Both, Partially
  • Citation Number : TS-133-ITAT-2018(DEL)-TP
  • Tax Payer : Terradata India Pvt Ltd

ITAT:Remits issue considering assessee's submission that TPO/DRP failed to apply turnover filter

  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2018(CHNY)-TP
  • Tax Payer : PB Systems (India) Pvt Ltd

ITAT: Deletes TP-adjustment towards interest on receivable considering significantly higher margin than comparables

  • In Favour of Assessee
  • Citation Number : TS-131-ITAT-2018(DEL)-TP
  • Tax Payer : Motherson Sumi Infotech & Designs Limited

ITAT: Deletes adjustment on fixed asset purchase and outstanding AE- receivable; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2018(DEL)-TP
  • Tax Payer : BT India P Ltd

ITAT: CIT(A) order deleting TP-adjustment, cryptic; Directs CIT(A) to examine FAR-analysis of internal comparable

  • In Favour of Revenue
  • Citation Number : TS-129-ITAT-2018(Bang)-TP
  • Tax Payer : Lapp India P Ltd

ITAT: Allows Revenue's appeal, sets aside CIT(A)'s cryptic, non-speaking order

  • In Favour of Revenue
  • Citation Number : TS-128-ITAT-2018(Bang)-TP
  • Tax Payer : Lapp India P Ltd

ITAT: Excludes Government undertakings as comparables citing preferential treatment in getting contracts

  • In Favour of Assessee
  • Citation Number : TS-127-ITAT-2018(DEL)-TP
  • Tax Payer : AT & T Communication Services India Private Limited

ITAT: Deletes royalty adjustment disregarding TPO’s ‘real tangible benefit’ test; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-126-ITAT-2018(DEL)-TP
  • Tax Payer : India Yamaha Motor Private Ltd

HC:Upholds ITAT’s exclusion of 6 comparables for ITeS-provider; Follows BC-Management ruling

  • In Favour of Assessee
  • Citation Number : TS-125-HC-2018(DEL)-TP
  • Tax Payer : Evalueserve SEZ (Gurgaon) Pvt Ltd

HC: Admits Revenue’s appeal challenging E-Infochips exclusion for unavailability of segmental data

  • In Favour of Assessee
  • Citation Number : TS-124-HC-2018(DEL)-TP
  • Tax Payer : Sapient Consulting Pvt. Ltd

ITAT: TP-provisions applicable to insurance business; Remits ALP-computation issue to TPO following earlier ruling

  • In Favour of Revenue
  • Citation Number : TS-122-ITAT-2018(DEL)-TP
  • Tax Payer : Max New York Life Insurance Company Ltd

ITAT:Confirms assessee’s business support profile rejecting TPO’s sogo-shosha trader classification; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2018(DEL)-TP
  • Tax Payer : Itochu India Private Ltd

ITAT: Recalls Tribunal-order passed on ‘mistaken basis’ for fresh decision on comparables selection

  • In Favour of Both, Partially
  • Citation Number : TS-119-ITAT-2018(Bang)-TP
  • Tax Payer : Cenduit India Services Pvt Ltd

ITAT: Excludes 5 comparables for software-developer; Includes advance from AE in working-capital computation

  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2018(Bang)-TP
  • Tax Payer : Cypress Semi - Conductor (I) Pvt Ltd