Updates ( 9073 results )
ITAT: Restores TP-issue to AO/TPO to follow earlier year order on comparable exclusion
- In Favour of Assessee
- Citation Number : TS-117-ITAT-2018(DEL)-TP
- Tax Payer : Samsung Heavy Industries Pvt Ltd
ITAT:Excludes 5 comparables due to functional dissimilarity, deletes TP-adjustment on marketing support services
- In Favour of Assessee
- Citation Number : TS-116-ITAT-2018(Mum)-TP
- Tax Payer : Abacus Distribution Systems (India) Pvt Ltd
ITAT:Refuses to invalidate assessment; AO to issue fresh notice transposing amalgamated company's name
- In Favour of Assessee
- Citation Number : TS-1106-ITAT-2017(HYD)-TP
- Tax Payer : Cyient Ltd (formerly Infotech Enterprises Ltd) Successor to Tele Atlas India Ltd
ITAT:Quashes assessment order framed on non-existent amalgamated company; Follows Maruti, Spice-Enfotainment rulings
- In Favour of Assessee
- Citation Number : TS-115-ITAT-2018(DEL)-TP
- Tax Payer : Genpact Infrastructure (Bhopal) Pvt Ltd (now merged with Genpact India)
ITAT:Extends stay for Vodafone Mobile as delay in appeal disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-114-ITAT-2018(Bang)-TP
- Tax Payer : Vodafone Mobile Services Ltd
ITAT:Confirms TP-adjustment deletion on royalty; Rejects TPO's 'no economic benefit' claim
- In Favour of Assessee
- Citation Number : TS-113-ITAT-2018(DEL)-TP
- Tax Payer : Bestexx MM India Pvt Ltd
HC: Admits Ecocat India’s appeal on MAM-selection and forex fluctuation treatment
- In Favour of Assessee
- Citation Number : TS-111-HC-2018(DEL)-TP
- Tax Payer : Ecocat India Pvt Ltd
ITAT:Grants stay on demand arising due to TP-adjustment involving comparables selection
- In Favour of Assessee
- Citation Number : TS-110-ITAT-2018(Bang)-TP
- Tax Payer : Adamas Builders Pvt Ltd
ITAT: Extends stay for Mercedes Benz as appeals heard and orders awaited
- In Favour of Assessee
- Citation Number : TS-108-ITAT-2018(Bang)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
ITAT:Applies margin agreed for IT/ITeS with US-AE for similar non-US AE transactions
- In Favour of Assessee
- Citation Number : TS-107-ITAT-2018(DEL)-TP
- Tax Payer : Fidelity Business Services India Pvt Ltd
HC:Admits assessee's appeal on most appropriate method for purchase/sale transaction ALP-determination
- In Favour of Assessee
- Citation Number : TS-106-HC-2018(BOM)-TP
- Tax Payer : Henkel Adhesives Technologies India Pvt Ltd
HC:Upholds ITAT’s comparables inclusion for medical devices manufacturer; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-105-HC-2018(DEL)-TP
- Tax Payer : Becton Dickinson India Pvt Ltd
ITAT: Directs internal benchmarking for software developer if similar transactions with non-AEs demonstrated
- In Favour of Both, Partially
- Citation Number : TS-104-ITAT-2018(Bang)-TP
- Tax Payer : Brillio Technologies Pvt Ltd
ITAT: Onsite filter, a relevant filter; Directs application to all comparables
- In Favour of Both, Partially
- Citation Number : TS-1105-ITAT-2017(Bang)-TP
- Tax Payer : Broadcom Communication Technologies Pvt Ltd
ITAT: Remits Forex loss/R&D cess disallowance to consider impact of MAP resolution
- In Favour of Both, Partially
- Citation Number : TS-103-ITAT-2018(DEL)-TP
- Tax Payer : Mcdonald’s India Pvt Ltd
ITAT: Restores concealment penalty levy to consider outcome of order on quantum TP-adjustment
- In Favour of Assessee
- Citation Number : TS-101-ITAT-2018(DEL)-TP
- Tax Payer : New Delhi Television Ltd
ITAT:Extends stay for Manipal Global; Delay in appeal disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-100-ITAT-2018(Bang)-TP
- Tax Payer : Manipal Global Education Services P Ltd
ITAT: Rules on comparables for ITeS-provider; Remits working capital adjustment to TPO
- In Favour of Assessee
- Citation Number : TS-99-ITAT-2018(DEL)-TP
- Tax Payer : NCS Pearson India Private Ltd
ITAT:Grants conditional stay on demand arising due to TP-adjustment involving disputed comparables
- In Favour of Both, Partially
- Citation Number : TS-98-ITAT-2018(Bang)-TP
- Tax Payer : Enchanting Travels Pvt Ltd
ITAT:Lease line reimbursements to US parent, not royalty; Cites TPO’s ‘international transaction’ acceptance
- In Favour of Assessee
- Citation Number : TS-97-ITAT-2018(PUN)-TP
- Tax Payer : T-3 Energy Services