Updates ( 9073 results )

Filters

SC:Allows assessee's SLP against reassessment considering DRP-finding that PE does not exist

  • In Favour of Assessee
  • Citation Number : TS-42-SC-2018-TP
  • Tax Payer : LG Electronics Incorporation, South Korea

ITAT: Dismisses Revenue's appeal; Upholds DRP's grant of working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-41-ITAT-2018(DEL)-TP
  • Tax Payer : H&S Software Development & Knowledge Management Centre Pvt Ltd

ITAT: Rejects TPO's 'loan' classification for low price share-buyback; Deletes guarantee fee TP-addition

  • In Favour of Revenue
  • Citation Number : TS-39-ITAT-2018(Mum)-TP
  • Tax Payer : Wockhardt Ltd

ITAT: Deletes TP-adjustment absent AMP-expense sharing condition in AE-agreement; Follows Thomas Cook ruling

  • In Favour of Assessee
  • Citation Number : TS-38-ITAT-2018(Mum)-TP
  • Tax Payer : India Medtronic Private Limited

ITAT:Deletes TP-addition on management support and IT-services; Rejects 3 software-development comparables

  • In Favour of Assessee
  • Citation Number : TS-1088-ITAT-2017(Kol)-TP
  • Tax Payer : Philips India Ltd

ITAT: Rejects CUP considering geographical, volume differences with non-AE export; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-1087-ITAT-2017(PUN)-TP
  • Tax Payer : Intervet India Private Limited

SC: Admits Revenue’s SLP against HC-order upholding exclusion of comparables for ITeS provider

  • In Favour of Revenue
  • Citation Number : TS-35-SC-2018-TP
  • Tax Payer : Vertex Customer Services India Pvt Ltd

ITAT:Excludes comparables for marketing support services provider; Follows earlier year ruling

  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2018(Mum)-TP
  • Tax Payer : Abacus Distribution Systems (India) Pvt Ltd

ITAT: Directs exclusion of domestic-transaction for ALP-computation of international-transaction, remits issue

  • In Favour of Assessee
  • Citation Number : TS-33-ITAT-2018(DEL)-TP
  • Tax Payer : Messe Dusseldorf India Pvt Ltd

ITAT: AE-receivable outstanding upto 6 months reasonable considering Sec-10A requirement for forex remittance

  • In Favour of Assessee
  • Citation Number : TS-1086-ITAT-2017(HYD)-TP
  • Tax Payer : GSS Infotech Ltd

ITAT: Remits ALP-determination of AE-imports to examine authenticity of market quote; Follows Adani-Wilmar

  • In Favour of Both, Partially
  • Citation Number : TS-1085-ITAT-2017(DEL)-TP
  • Tax Payer : Alcatel India Ltd

ITAT: Excludes company having different FY-ending for ITES-provider; Follows PTC Software HC-ruling

  • In Favour of Revenue
  • Citation Number : TS-32-ITAT-2018(DEL)-TP
  • Tax Payer : Copal Research (I) Pvt Ltd

ITAT: Remits functional comparability of 7 companies for software developer citing cryptic DRP-order

  • In Favour of Assessee
  • Citation Number : TS-1084-ITAT-2017(Bang)-TP
  • Tax Payer : Telsima Communications Pvt Ltd

ITAT:Remits TP-adjustment on intra-group services to consider assessee's contention /documentary evidence

  • In Favour of Assessee
  • Citation Number : TS-1083-ITAT-2017(DEL)-TP
  • Tax Payer : Bright Point India Pvt. Ltd

HC:Admits additional question of law regarding expenses allocation in marketing support-services segment

  • In Favour of Both, Partially
  • Citation Number : TS-28-HC-2018(DEL)-TP
  • Tax Payer : Pernod Ricard India Pvt Ltd

HC:Admits appeal regarding inclusion of reimbursements while computing marketing services operating margin

  • In Favour of Both, Partially
  • Citation Number : TS-1082-HC-2017(DEL)-TP
  • Tax Payer : Pernod Ricard India Pvt. Ltd

ITAT: Excludes 12 comparables for software-developer; Upholds LIBOR+1.38% as ALP for ECB-interest

  • In Favour of Both, Partially
  • Citation Number : TS-1081-ITAT-2017(Bang)-TP
  • Tax Payer : VeriSign Services India Pvt Ltd

HC: Upholds ITAT’s exclusion of 5 comparables; Frames legal question for I-Gate Global Solutions

  • In Favour of Both, Partially
  • Citation Number : TS-1080-HC-2017(DEL)-TP
  • Tax Payer : United Health Group Information Services (P) Ltd

ITAT:Remits assessee's grounds to consider benefit of 5 variation; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-1079-ITAT-2017(DEL)-TP
  • Tax Payer : JSL Ltd

ITAT:Dismisses assessee’s miscellaneous petition on 4 grounds, holds no mistake apparent from record

  • In Favour of Revenue
  • Citation Number : TS-1078-ITAT-2017(Bang)-TP
  • Tax Payer : Dhanya Agro Industrial Pvt. Ltd