Updates ( 9073 results )
ITAT: Rules on comparables for ITeS provider; TPO to consider working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-1007-ITAT-2017(DEL)-TP
- Tax Payer : Exevo India Pvt Ltd
ITAT: Deletes TP-adjustment as assessee’s R&D activity, not international transaction; Follows own HC-order
- In Favour of Assessee
- Citation Number : TS-1006-ITAT-2017(DEL)-TP
- Tax Payer : Honda R & D (India) Pvt Ltd
ITAT: Excludes 6 comparables and remits 3 companies’ inclusion for software developer
- In Favour of Assessee
- Citation Number : TS-1005-ITAT-2017(DEL)-TP
- Tax Payer : Alcatel-Lucent India Ltd
ITAT: Rejects assessee's miscellaneous-petition against Infosys, Wipro remand; Accepts Saksoft's exclusion as erroneous
- In Favour of Both, Partially
- Citation Number : TS-1004-ITAT-2017(Bang)-TP
- Tax Payer : Radisys India P. Ltd
ITAT: Remits ALP-determination of imports citing cryptic CIT(A)-order; Leaves Sec 271(1)(c)-penalty issue open
- In Favour of Assessee
- Citation Number : TS-1003-ITAT-2017(DEL)-TP
- Tax Payer : Whirlpool of India Ltd
ITAT: Remits forex fluctuation and risk adjustment citing cryptic DRP-order
- In Favour of Assessee
- Citation Number : TS-1002-ITAT-2017(Bang)-TP
- Tax Payer : Marlabs Software Pvt Ltd
ITAT:Corporate guarantee not international transaction for AY 2009-10; Rejects ‘flat-rate’ for benchmarking AE-loan
- In Favour of Both, Partially
- Citation Number : TS-1000-ITAT-2017(PUN)-TP
- Tax Payer : Autoline Industries Ltd
ITAT: Accepts Revenue’s request to remit AMP-issue back to TPO absent assessee’s objection
- In Favour of Both, Partially
- Citation Number : TS-998-ITAT-2017(CHANDI)-TP
- Tax Payer : GlaxoSmithKline Consumer Healthcare Ltd
ITAT:Dismisses miscellaneous petition; Upholds Cosmic Global exclusion & Accentia inclusion for ITES-provider
- In Favour of Revenue
- Citation Number : TS-997-ITAT-2017(Bang)-TP
- Tax Payer : Control Component India Pvt Ltd
ITAT: Remits aggregation issue for royalty / FTS transactions; Follows HC-order in own case
- In Favour of Assessee
- Citation Number : TS-996-ITAT-2017(DEL)-TP
- Tax Payer : Gruner India Pvt Ltd
ITAT: Excludes 6 comparables for software -developer citing functional dissimilarity, segmental data unavailability etc.
- In Favour of Assessee
- Citation Number : TS-995-ITAT-2017(DEL)-TP
- Tax Payer : Agilis Information Technologies International Pvt Ltd
ITAT: Remits L&T, Persistent comparability for software developer; Directs working capital adjustment re-computation
- In Favour of Assessee
- Citation Number : TS-994-ITAT-2017(Bang)-TP
- Tax Payer : Microsoft Research Lab India Pvt Ltd
ITAT: Deletes TP-adjustments w.r.t. interest on receivables and corporate guarantee; Follows Micro-Ink ruling
- In Favour of Assessee
- Citation Number : TS-993-ITAT-2017(Rjt)-TP
- Tax Payer : Dorf Metal Speciality Catalyst Pvt Ltd
ITAT: Quashes assessment framed on non-existent amalgamating company as void ab initio; Follows precedents
- In Favour of Assessee
- Citation Number : TS-992-ITAT-2017(DEL)-TP
- Tax Payer : Transcend MT Services Pvt Ltd
ITAT: Allows Revenue’s MP; Directs application of onsite revenue filter to all comparables
- In Favour of Revenue
- Citation Number : TS-991-ITAT-2017(Bang)-TP
- Tax Payer : Dell International Services India Pvt Ltd
ITAT: Refuses to grant second innings to make assessee’s case good; Upholds management-fee adjustment
- In Favour of Revenue
- Citation Number : TS-990-ITAT-2017(Bang)-TP
- Tax Payer : Safran Engineering Services India Pvt Ltd
ITAT: Includes comparable with different FY-ending; Deletes TP-adjustment on delayed AE-receivables
- In Favour of Assessee
- Citation Number : TS-989-ITAT-2017(DEL)-TP
- Tax Payer : Bain Capability Centre India Pvt Ltd
ITAT: Upholds internal-CUP over TNMM for benchmarking export transaction; Follows earlier-orders
- In Favour of Both, Partially
- Citation Number : TS-988-ITAT-2017(PUN)-TP
- Tax Payer : Henkel Adhesives Technologies India Pvt Ltd
ITAT: Grants conditional stay; TP-adjustment on payment towards shared market-research tools in dispute
- In Favour of Assessee
- Citation Number : TS-987-ITAT-2017(Mum)-TP
- Tax Payer : Ipsos Research Private Limited
ITAT: Grants conditional stay; Revenue’s extraordinary delay in granting earlier-year refund, not ‘good-governance’
- In Favour of Assessee
- Citation Number : TS-986-ITAT-2017(Mum)-TP
- Tax Payer : UPS Jetair Express Private Limited