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ITAT: Excludes 15 comparables for software developer, remits 2 comparables; Follows NXP-Semiconductors ruling

  • In Favour of Assessee
  • Citation Number : TS-1077-ITAT-2017(Bang)-TP
  • Tax Payer : Yodlee lnfotech Pvt. Ltd

ITAT: Remits comparability of Bodhtree Consulting; Retains FCS-Solutions & Thinksoft as comparables

  • In Favour of Assessee
  • Citation Number : TS-1076-ITAT-2017(Bang)-TP
  • Tax Payer : Sonus networks India Pvt Ltd

ITAT: Deletes TP-addition considering uniformity in non-charging interest to AE, non-AE; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-27-ITAT-2018(Mum)-TP
  • Tax Payer : Dania Oro Jewellery Pvt. Ltd

ITAT:Grants conditional stay considering assessee’s Rs.502 lakhs cash-in-hand position

  • In Favour of Assessee
  • Citation Number : TS-1075-ITAT-2017(Bang)-TP
  • Tax Payer : CAE India Pvt Limited

ITAT: Restores TP-issue considering TPO’s improper comparables selection & DRP’s non-application of mind

  • In Favour of Both, Partially
  • Citation Number : TS-1074-ITAT-2017(HYD)-TP
  • Tax Payer : Electronic Arts Games (India) Private Limited

ITAT:Grants conditional stay on demand arising due to TP-adjustment on share sale transaction

  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2018(Bang)-TP
  • Tax Payer : Wevin Pvt Ltd

ITAT: Allows Toyota’s appeal withdrawal considering TP-issues resolved under Indo-Japan MAP

  • In Favour of Both, Partially
  • Citation Number : TS-1073-ITAT-2017(Bang)-TP
  • Tax Payer : Toyota Kirloskar Auto Parts Private Ltd

HC:Revenue to first exhaust rectification remedy against ITAT-order; Leaves AMP-issue, on merits, open

  • In Favour of Assessee
  • Citation Number : TS-25-HC-2018(DEL)-TP
  • Tax Payer : Wrigley India Private Limited

ITAT: Restores DRP's arbitrary 1% risk adjustment for fresh adjudication considering cryptic order

  • In Favour of Both, Partially
  • Citation Number : TS-24-ITAT-2018(Bang)-TP
  • Tax Payer : Momentive Performance Materials (India) Pvt Ltd

HC: Upholds ITAT-order confirming TNMM over TPO’s RPM as MAM for exporter assessee

  • In Favour of Assessee
  • Citation Number : TS-23-HC-2018(ALL)-TP
  • Tax Payer : Rahman Exports Pvt Ltd

ITAT:Directs internal-TNMM application for engineering consultant if services to AEs, non-AEs similar

  • In Favour of Both, Partially
  • Citation Number : TS-1072-ITAT-2017(HYD)-TP
  • Tax Payer : Satyam Venture Engg. Services (P) Ltd

ITAT: Rejects TPO’s entity level benchmarking for international transactions; Follows HC-order in own case

  • In Favour of Assessee
  • Citation Number : TS-21-ITAT-2018(Mum)-TP
  • Tax Payer : Hindustan Unilever Limited

ITAT: Fixes 0.5% as corporate guarantee ALP rate; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-20-ITAT-2018(Bang)-TP
  • Tax Payer : Laqshya Media Pvt Ltd

ITAT: Discards Revenue’s ‘unilateral’ adoption of entity-level benchmarking for software services; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-1071-ITAT-2017(DEL)-TP
  • Tax Payer : CSR Technology (India) Pvt Ltd

ITAT: Deletes profit attributed to assessee in connection with IPR-sale to AE; Follows precedent

  • In Favour of Both, Partially
  • Citation Number : TS-19-ITAT-2018(HYD)-TP
  • Tax Payer : DQ Entertainment International Ltd

ITAT: Excludes functionally dissimilar ICRA-Online for investment advisor; Follows AGM-India ruling

  • In Favour of Assessee
  • Citation Number : TS-18-ITAT-2018(Mum)-TP
  • Tax Payer : Sparkles Dhandho Advisors Pvt Ltd (Formerly known as Battery Ventures India Management Company Pvt. Ltd.)

ITAT:Includes 2 comparables for investment advisor; Remits comparability of ICRA-Techno, CRISIL

  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2018(Mum)-TP
  • Tax Payer : Temasek Holdings Advisors India Private Limited

ITAT: Remits comparables selection for gaming software developer; Follows earlier orders

  • In Favour of Both, Partially
  • Citation Number : TS-16-ITAT-2018(HYD)-TP
  • Tax Payer : Gameloft Software Private Limited

ITAT: Upholds corporate guarantee as ‘international transaction’; Confirms TPO’s 1% guarantee fee ALP

  • In Favour of Revenue
  • Citation Number : TS-1070-ITAT-2017(CHNY)-TP
  • Tax Payer : TAKE Solutions Limited

ITAT:Upholds RPM over TNMM for benchmarking import transaction; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-15-ITAT-2018(DEL)-TP
  • Tax Payer : Michelin India Pvt. Ltd