Updates ( 9073 results )
ITAT:Grants stay considering substantial demand discharged; Software services, reimbursements etc. in dispute
- In Favour of Assessee
- Citation Number : TS-886-ITAT-2017(Kol)-TP
- Tax Payer : Lexmark International (India)) Pvt. Ltd
HC:Mere disagreement about TP-methods does not ipso-facto constitute question of law
- In Favour of Assessee
- Citation Number : TS-885-HC-2017(DEL)-TP
- Tax Payer : McCain Foods India Pvt Ltd
ITAT:Considers advance from AE for calculation of working capital adjustment, follows precedent
- In Favour of Assessee
- Citation Number : TS-884-ITAT-2017(Bang)-TP
- Tax Payer : Intellectual Venture India Consulting Pvt. Ltd.
HC:Dismisses Revenue’s grievance on expenses allocation key holding it as factual exercise
- In Favour of Assessee
- Citation Number : TS-883-HC-2017(DEL)-TP
- Tax Payer : Network Programs India Ltd
ITAT:Remits interest adjustment on outstanding AE-receivables back to TPO for fresh consideration
- In Favour of Assessee
- Citation Number : TS-882-ITAT-2017(Mum)-TP
- Tax Payer : Siro Clinpharma Pvt.
ITAT:Upholds AMP-adjustment deletion for manufacturer cum distributor; Follows earlier orders
- In Favour of Revenue
- Citation Number : TS-881-ITAT-2017(Mum)-TP
- Tax Payer : Heinz India Pvt. Ltd.
ITAT:Remits TP-adjustment on reimbursement following ITAT ruling in group entity's case
- In Favour of Assessee
- Citation Number : TS-878-ITAT-2017(DEL)-TP
- Tax Payer : BG India Energy Solutions Private Limited
ITAT: Remits TP-adjustment on reimbursement of expatriate employees' salary, follows earlier order
- In Favour of Assessee
- Citation Number : TS-877-ITAT-2017(DEL)-TP
- Tax Payer : WM India Technical and Consulting Services Pvt Ltd
ITAT: Directs fresh comparable selection applying onsite revenue filter; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-876-ITAT-2017(Bang)-TP
- Tax Payer : Arowana Consulting Ltd
HC: Leaves question whether Rule 10B includes both direct, indirect production costs open for consideration
- In Favour of Both, Partially
- Citation Number : TS-874-HC-2017(DEL)-TP
- Tax Payer : Swarovski India Pvt Ltd
HC:Appropriateness of TP-method not question of law unless shown as contrary to Rules 10B/10C
- In Favour of Assessee
- Citation Number : TS-871-HC-2017(DEL)-TP
- Tax Payer : Makemy Trip India Pvt Ltd
ITAT: Remits TP-issue for fresh decision; Directs DRP to pass reasoned, speaking order
- In Favour of Assessee
- Citation Number : TS-870-ITAT-2017(Bang)-TP
- Tax Payer : Aptean Software India Pvt Ltd
ITAT:Stays demand on AMP-issue subject to non-alienation of immovable properties
- In Favour of Assessee
- Citation Number : TS-869-ITAT-2017(Bang)-TP
- Tax Payer : Alcon Laboratories (India) Private Limited
ITAT: Excludes Accentia, Cosmic Global, Eclerx while benchmarking ITeS segment; Follows precedents
- In Favour of Both, Partially
- Citation Number : TS-868-ITAT-2017(DEL)-TP
- Tax Payer : NCS Pearson India Private Limited
ITAT:Upholds CIT(A)’s determination of LIBOR+300bps as interest ALP for AE loan
- In Favour of Revenue
- Citation Number : TS-867-ITAT-2017(Mum)-TP
- Tax Payer : Roha Dyechem Pvt Ltd
ITAT: CIT(A)'s comparables exclusion unsustainable absent opportunity to TPO, cites Rule 46A violation
- In Favour of Revenue
- Citation Number : TS-866-ITAT-2017(Bang)-TP
- Tax Payer : Infinera India Pvt Ltd
ITAT: Deletes Sec 271G-penalty absent notice u/s 92D(3) specifying information requisition; Follows precedents
- In Favour of Assessee
- Citation Number : TS-865-ITAT-2017(Mum)-TP
- Tax Payer : Cadbury Schweppes Overseas Ltd
ITAT: Excludes TCS E-Serve for assessee’s ITES; Excludes 2 comparables for software development
- In Favour of Assessee
- Citation Number : TS-863-ITAT-2017(DEL)-TP
- Tax Payer : Stryker Global Technology Center Private Limited
HC:Comparables inclusion/exclusion per se not question of law; Upholds ITAT-order
- In Favour of Assessee
- Citation Number : TS-861-HC-2017(DEL)-TP
- Tax Payer : WSP Consultants India Pvt Ltd
SC:Dismisses Revenue's SLP against HC judgment upholding TNMM for technical service fee
- In Favour of Assessee
- Citation Number : TS-860-SC-2017-TP
- Tax Payer : Magneti Marelli Powertrain India Pvt Ltd