Updates ( 9073 results )

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ITAT:Accepts RPM over TNMM for trading segment; Follows DRP-order for subsequent AY 2012-13

  • In Favour of Assessee
  • Citation Number : TS-982-ITAT-2017(Bang)-TP
  • Tax Payer : Avnet India Pvt Ltd

ITAT: Confirms corporate guarantee adjustment deletion, restriction on interest rate ALP for AE-loan

  • In Favour of Both, Partially
  • Citation Number : TS-981-ITAT-2017(Rjt)-TP
  • Tax Payer : Jyoti CNC Automation Pvt Ltd

ITAT: Includes 2 comparables absent challenge to 25% RPT-filter; Distinguishes earlier-order applying 15%-filter

  • In Favour of Both, Partially
  • Citation Number : TS-980-ITAT-2017(Bang)-TP
  • Tax Payer : Infinera India Pvt Ltd

ITAT: Refuses interference with ITAT-order on comparables selection absent failure to consider assessee’s pleadings

  • In Favour of Revenue
  • Citation Number : TS-978-ITAT-2017(Bang)-TP
  • Tax Payer : Curam Software International Pvt. Ltd.

ITAT: Remits assessee's functional profile evaluation; For different-year-end filter, distinguishes McKinsey HC ruling

  • In Favour of Both, Partially
  • Citation Number : TS-977-ITAT-2017(Bang)-TP
  • Tax Payer : e4e Business Solutions India Private Limited

ITAT: Excludes Accentia, Cosmic Global, Crossdomain & Infosys-BPO for ITES provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-976-ITAT-2017(DEL)-TP
  • Tax Payer : UT Starcom Inc

ITAT: Accepts Shroff Engineering as functionally comparable to assessee manufacturer; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-975-ITAT-2017(DEL)-TP
  • Tax Payer : Weir Minerals (India) Private Ltd

ITAT:Deletes TP-adjustment on AMP spend and brand royalty; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-974-ITAT-2017(DEL)-TP
  • Tax Payer : Maruti Suzuki India Ltd

ITAT:Dismisses condonation application absent sufficient cause for 117 days appeal filing delay

  • In Favour of Revenue
  • Citation Number : TS-972-ITAT-2017(Mum)-TP
  • Tax Payer : TCL India Holdings Pvt Ltd

ITAT:Upholds CIT(A)’s deletion of adjustment relating to SIA/RBI approved royalty; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-971-ITAT-2017(PUN)-TP
  • Tax Payer : Spicer India Private Ltd (Formerly known as Spicer India Limited)

ITAT: Rules on comparables selection in IT & ITES segments; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-970-ITAT-2017(PUN)-TP
  • Tax Payer : Principal Global Services Pvt Ltd

ITAT: Excludes 5 comparables for software developer; Follows AOL Online ruling

  • In Favour of Assessee
  • Citation Number : TS-969-ITAT-2017(Bang)-TP
  • Tax Payer : Sterling Commerce Solutions India Private Ltd

ITAT: Upholds CIT(A)'s corporate guarantee adjustment deletion, interest-rate ALP restriction; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-968-ITAT-2017(Rjt)-TP
  • Tax Payer : Jyoti CNC Automation Pvt Ltd

ITAT:Condones delay in filing objections before DRP absent malafide intention; Follows MST-Katiji ruling

  • In Favour of Assessee
  • Citation Number : TS-967-ITAT-2017(Bang)-TP
  • Tax Payer : Conergy Energy Sytems Pvt Ltd

ITAT:Revenue's ALP-determination of royalty at Nil, contrary to Cushman ratio; Remits issue

  • In Favour of Assessee
  • Citation Number : TS-966-ITAT-2017(DEL)-TP
  • Tax Payer : Honda Motor India Pvt Ltd

ITAT: Excludes 2 functionally dissimilar comparables for software-developer; Treats forex-gain as operating nature

  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2017(DEL)-TP
  • Tax Payer : Tektronix (India) P Ltd

ITAT: Deletes protective AMP-adjustment; Sony HC-ruling discarding BLT binding despite Revenue’s SC appeal

  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2017(DEL)-TP
  • Tax Payer : Toshiba India Pvt. Ltd

ITAT: Remits royalty benchmarking to follow co-ordinate bench directions in assessee's own case

  • In Favour of Assessee
  • Citation Number : TS-960-ITAT-2017(DEL)-TP
  • Tax Payer : Munjal Showa Limited

ITAT: Excludes 4 functionally dissimilar comparables for online-course development service provider; Follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-959-ITAT-2017(DEL)-TP
  • Tax Payer : Element K India Pvt Ltd

ITAT:Remits intra-group services for examining ‘benefit test’ applying GE-Money ratio; Distinguishes EKL-Appliances

  • In Favour of Both, Partially
  • Citation Number : TS-958-ITAT-2017(DEL)-TP
  • Tax Payer : Tractebel Engineering Pvt Ltd