Updates ( 9073 results )
HC: Upholds ITAT’s exclusion of Mold-Tek Technologies for assessee's back-office research services
- In Favour of Assessee
- Citation Number : TS-859-HC-2017(DEL)-TP
- Tax Payer : Evalueserve.com Pvt Ltd
ITAT: No TP-adjustment warranted on AE-receivables after allowing working capital adjustment; Follows Kusum-ruling
- In Favour of Assessee
- Citation Number : TS-858-ITAT-2017(HYD)-TP
- Tax Payer : EPAM Systems India P Ltd
ITAT:Remits seconded employee’s salary reimbursement for verification whether transaction routed through books
- In Favour of Assessee
- Citation Number : TS-857-ITAT-2017(HYD)-TP
- Tax Payer : United States Pharmacopeia India Pvt Ltd
ITAT: Restores ALP-computation for onsite services from AE to consider excess TP-adjustment claim
- In Favour of Both, Partially
- Citation Number : TS-856-ITAT-2017(Bang)-TP
- Tax Payer : Altimetrik India Pvt Ltd
ITAT: Rules on comparables for software developer; +/-5% not standard deduction post 2012-amendment
- In Favour of Both, Partially
- Citation Number : TS-855-ITAT-2017(Bang)-TP
- Tax Payer : SAP Labs India Private Ltd
HC: Upholds ITAT’s TP-adjustment deletion on AE-exports after giving +/-5% benefit
- In Favour of Assessee
- Citation Number : TS-852-HC-2017(RAJ)-TP
- Tax Payer : Kgk Enterprises
HC: Upholds LIBOR as benchmark for AE-loan, deletes adhoc 2% addition to LIBOR
- In Favour of Assessee
- Citation Number : TS-851-HC-2017(RAJ)-TP
- Tax Payer : Vaibhav Gems Ltd (Now known as Vaibhav Global Ltd)
ITAT: Confirms turnover based cost allocation absent assessee submitting details asked by TPO
- In Favour of Both, Partially
- Citation Number : TS-846-ITAT-2017(Bang)-TP
- Tax Payer : Systat Software Asia Pacific Ltd
ITAT: No apparent mistake in treating interest on AE-payment as non-operating income
- In Favour of Revenue
- Citation Number : TS-845-ITAT-2017(Bang)-TP
- Tax Payer : Syniverse Teledata Systems Pvt Ltd
ITAT: 0 RPT, impossible situation; Adopts 15% RPT-filter since sufficient comparables available
- In Favour of Both, Partially
- Citation Number : TS-844-ITAT-2017(Bang)-TP
- Tax Payer : Softtek India Pvt Ltd
ITAT: Restores interest adjustment for outbound AE-loan to follow Tata Autocomp HC-ruling ratio
- In Favour of Assessee
- Citation Number : TS-843-ITAT-2017(Bang)-TP
- Tax Payer : Subex Limited
ITAT: Excludes Infosys, Wipro Solutions as comparable for assessee's IT and ITeS business
- In Favour of Assessee
- Citation Number : TS-842-ITAT-2017(Mum)-TP
- Tax Payer : Tata Consultancy Services Ltd
ITAT:Excludes 3 comparables for engineering service-provider; Admits additional evidence for corporate-fees issue
- In Favour of Both, Partially
- Citation Number : TS-841-ITAT-2017(Mum)-TP
- Tax Payer : Rolls-Royce Marine India Private Limited
ITAT:Directs onsite-revenue filter application to all comparables; Remits Kals to obtain inventory-data
- In Favour of Both, Partially
- Citation Number : TS-839-ITAT-2017(Bang)-TP
- Tax Payer : Galax E Solutions India Pvt Ltd
ITAT:Remits comparables selection back to DRP for passing reasoned/speaking order
- In Favour of Both, Partially
- Citation Number : TS-838-ITAT-2017(Bang)-TP
- Tax Payer : Moody's Analytics Knowledge Services (India) Pvt Ltd
ITAT:Upholds RPM over TNMM for benchmarking purchase/sale transactions, follows earlier-order
- In Favour of Both, Partially
- Citation Number : TS-837-ITAT-2017(DEL)-TP
- Tax Payer : Tianjin Tianshi India Pvt Ltd
ITAT:Sets-aside DRP’s cryptic order; Restores TP-issues back to DRP for fresh consideration
- In Favour of Both, Partially
- Citation Number : TS-836-ITAT-2017(Bang)-TP
- Tax Payer : Thomson Reuters International Services Pvt Ltd
ITAT: Deletes TP-addition on software cost reimbursement to AE; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-835-ITAT-2017(DEL)-TP
- Tax Payer : Benetton India Private Ltd
ITAT: DRP’s order cryptic, stereotyped; Remits TP-issues back to DRP for fresh adjudication
- In Favour of Assessee
- Citation Number : TS-833-ITAT-2017(Bang)-TP
- Tax Payer : Moog India Technology Center P Ltd
ITAT: Upholds CIT(A)’s adoption of 25% RPT-filter; Holds lowering RPT makes TP-analysis redundant
- In Favour of Revenue
- Citation Number : TS-832-ITAT-2017(Bang)-TP
- Tax Payer : Siebel Systems Software (India) Pvt Ltd