Updates ( 9073 results )
ITAT:Confirms TP-adjustment deletion on purchases/ sales transactions considering CIT(A)'s well reasoned order
- In Favour of Assessee
- Citation Number : TS-911-ITAT-2017(DEL)-TP
- Tax Payer : Unipatch Rubber Ltd
ITAT: Grants 5% tolerance benefit despite actual difference being 5.14%, considers assessee's lower depreciation
- In Favour of Assessee
- Citation Number : TS-910-ITAT-2017(CHNY)-TP
- Tax Payer : Western Thomson (India) Private Ltd
ITAT: Remits entire TP-issue in ITES segment to consider assessee’s objections
- In Favour of Both, Partially
- Citation Number : TS-909-ITAT-2017(Bang)-TP
- Tax Payer : lndecomm Global Services (India) Pvt Ltd
ITAT:Remits 6 comparables for de-novo assessment for ship management services provider
- In Favour of Assessee
- Citation Number : TS-908-ITAT-2017(Mum)-TP
- Tax Payer : British Marine PLC - India Branch
ITAT: Remits TP-issues in software development, ITES segments considering DRP’s cryptic, non-speaking order
- In Favour of Both, Partially
- Citation Number : TS-907-ITAT-2017(Bang)-TP
- Tax Payer : AOL Online India P Ltd
ITAT: Grants conditional stay on demand inter-alia arising due to AMP-adjustment
- In Favour of Assessee
- Citation Number : TS-905-ITAT-2017(CHANDI)-TP
- Tax Payer : GlaxoSmithKline Consumer Healthcare Ltd
ITAT: Includes Ultramine & Pigments as comparable for ITES-provider; Follows Chryscapital ruling ratio
- In Favour of Both, Partially
- Citation Number : TS-904-ITAT-2017(DEL)-TP
- Tax Payer : Vertex Customer Services India (P) Limited
ITAT: Rules on comparable selection for research & technical and back office support services
- In Favour of Both, Partially
- Citation Number : TS-903-ITAT-2017(Mum)-TP
- Tax Payer : Exxon Mobile Company India Pvt Ltd
ITAT: Variation in net-profit of comparables itself doesn’t justify multiple year data use
- In Favour of Revenue
- Citation Number : TS-902-ITAT-2017(DEL)-TP
- Tax Payer : Va Tech Esher Wyas Flovel Ltd
ITAT: Rules on comparables selection for software developer; Remits working capital adjustment quantification
- In Favour of Assessee
- Citation Number : TS-900-ITAT-2017(Bang)-TP
- Tax Payer : NI Systems (India) Pvt Ltd
ITAT: CIT(A) adoption of MAM and comparable simply quoting judicial pronouncement, inappropriate
- In Favour of Both, Partially
- Citation Number : TS-899-ITAT-2017(Bang)-TP
- Tax Payer : Infineon Technologies India Pvt Ltd
ITAT: AMP expenses not an international transaction, deletes Rs. 81 Cr addition; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-898-ITAT-2017(DEL)-TP
- Tax Payer : AMADEUS INDIA PVT LTD
ITAT: Confirms CIT(A) order deleting TP-adjustment on provision of software development services
- In Favour of Assessee
- Citation Number : TS-895-ITAT-2017(DEL)-TP
- Tax Payer : Transwitch India Pvt Ltd
ITAT: Discards all comparables proposed by TPO and assesee, calls for fresh benchmarking
- In Favour of Both, Partially
- Citation Number : TS-894-ITAT-2017(DEL)-TP
- Tax Payer : Agilis Information Technologies Pvt Ltd
ITAT:Deletes protective AMP-adjustment, discards bright line test; Follows Sony & earlier orders
- In Favour of Assessee
- Citation Number : TS-893-ITAT-2017(DEL)-TP
- Tax Payer : Nikon India Pvt Ltd
ITAT:Rejects entity level benchmarking for manufacturing activity; Accepts proportionality principle following precedents
- In Favour of Both, Partially
- Citation Number : TS-892-ITAT-2017(PUN)-TP
- Tax Payer : Demag Cranes & Components (India) Pvt Ltd
ITAT: Rejects additional grounds requiring factual examination; Directs comparable exclusion if RPT exceeds 15%
- In Favour of Assessee
- Citation Number : TS-890-ITAT-2017(Bang)-TP
- Tax Payer : British Engines (India) Pvt. Ltd.
ITAT:Dismisses appeal as TP-issues resolved under MAP
- In Favour of Assessee
- Citation Number : TS-889-ITAT-2017(Bang)-TP
- Tax Payer : Affliated Computer Services of India Pvt. Ltd.
HC:Restores AMP-adjustment back to ITAT for de-novo adjudication following earlier order
- In Favour of Both, Partially
- Citation Number : TS-888-HC-2017(DEL)-TP
- Tax Payer : MSD Pharmaceuticals P Ltd
ITAT: Excludes 4 functionally dissimilar comparables for software developer; Follows precedents
- In Favour of Assessee
- Citation Number : TS-887-ITAT-2017(DEL)-TP
- Tax Payer : NEC Technologies India Ltd.