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ITAT: Grants stay subject to Rs.40 lakhs payment covering 50% demand

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2018(Bang)-TP
  • Tax Payer : Fiberlink Software Pvt Ltd

ITAT: Excludes 2 comparables on functional dissimilarity for software developer; Includes Evoke Technologies

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2018(HYD)-TP
  • Tax Payer : Conexant Systems Private Limited

ITAT:Extends stay as appeal disposal delay non-attributable to assessee; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2018(Bang)-TP
  • Tax Payer : Epson India Pvt Ltd

ITAT:Remits TP-issue relating merchanting activity, purchase of fertilizers for fresh adjudication

  • In Favour of Both, Partially
  • Citation Number : TS-92-ITAT-2018(DEL)-TP
  • Tax Payer : Cargill India P Ltd

ITAT: Grants stay to Citrix R&D considering 50% demand already discharged

  • In Favour of Assessee
  • Citation Number : TS-91-ITAT-2018(Bang)-TP
  • Tax Payer : Citrix R&D India Pvt. Ltd

ITAT: Grants stay extension to Infosys; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2018(Bang)-TP
  • Tax Payer : Infosys Ltd

ITAT:Decides appeal ex-parte absent representation by assessee; Confirms CIT(A)’s-order on TP-issues

  • In Favour of Revenue
  • Citation Number : TS-89-ITAT-2018(Bang)-TP
  • Tax Payer : Opto Circuits India Ltd

ITAT:DRP-directions, not appealable-order; Dismisses Revenue’s appeal as non-maintainable

  • In Favour of Assessee
  • Citation Number : TS-86-ITAT-2018(Bang)-TP
  • Tax Payer : Toyota Tsusho India Pvt. Ltd

ITAT: Confirms CIT(A) order deleting TP-adjustment on royalty, cites TPO's faulty segmental working

  • In Favour of Assessee
  • Citation Number : TS-85-ITAT-2018(Mum)-TP
  • Tax Payer : Diversity India P Ltd (Formerly known as Johnson Diversity India P Ltd)

ITAT: Includes ICRA, IDC as comparables for investment-advisor; Excludes Ladderup noting functional dissimilarity

  • In Favour of Both, Partially
  • Citation Number : TS-84-ITAT-2018(Mum)-TP
  • Tax Payer : SUN-Ares India Real Estate Private Ltd (formerly known as SUN AREA Real Estate Pvt. Ltd)

ITAT: Follows Cerner-Heathcare ruling on comparables selection for software-developer as assessee’s profile similar

  • In Favour of Both, Partially
  • Citation Number : TS-83-ITAT-2018(Bang)-TP
  • Tax Payer : CSR India Pvt Ltd

ITAT: Grants further stay extension; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2018(Bang)-TP
  • Tax Payer : The Himalaya Drug Company

ITAT:Grants stay on outstanding demand arising due to comparables selection dispute

  • In Favour of Assessee
  • Citation Number : TS-81-ITAT-2018(Bang)-TP
  • Tax Payer : Marvell India Pvt Ltd

ITAT:Deletes penalty u/s 271(1)(b) absent assessee’s ‘contumacious’ conduct in complying with TPO’s notice

  • In Favour of Assessee
  • Citation Number : TS-80-ITAT-2018(DEL)-TP
  • Tax Payer : MAHASHIAN DI HATTI (P) Ltd

ITAT: Deletes TP-adjustment on commission from sale of machines, spares; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-79-ITAT-2018(PUN)-TP
  • Tax Payer : Bobst India Pvt Ltd

ITAT: Remits comparability of 5 companies in ITES-segment considering silent DRP-order

  • In Favour of Both, Partially
  • Citation Number : TS-78-ITAT-2018(DEL)-TP
  • Tax Payer : Eigen Technical Services Pvt Ltd

HC: Staff unavailability due to demonetisation not ‘sufficient cause’ for appeal filing delay

  • In Favour of Assessee
  • Citation Number : TS-77-HC-2018(DEL)-TP
  • Tax Payer : Vertex Customer Services India Pvt Ltd

HC:Upholds CIT(A)’s Rs.46.82cr penalty deletion considering part compliance of Sec. 92D(3)

  • In Favour of Assessee
  • Citation Number : TS-76-HC-2018(DEL)-TP
  • Tax Payer : MMTC Ltd

ITAT:Accepts UK-AE hourly rate as internal CUP for US-AE, deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-75-ITAT-2018(Ahd)-TP
  • Tax Payer : Effective Teleservices Pvt Ltd

HC:Modifies ITAT’s remand-order; Remits foreign bank’s branch TP-adjustment to CIT(A) instead of AO/TPO

  • In Favour of Assessee
  • Citation Number : TS-74-HC-2018(DEL)-TP
  • Tax Payer : The Bank of Tokyo - Mitsubishi UFJ Ltd