Updates ( 9073 results )
ITAT: Excludes functionally dissimilar Bodhtree for software developer; Remits 2 comparables
- In Favour of Both, Partially
- Citation Number : TS-831-ITAT-2017(Bang)-TP
- Tax Payer : Ariba Technologies India Pvt Ltd
ITAT: Refuses to interfere with Tribunal-order remitting 1 comparable absent relevant details
- In Favour of Revenue
- Citation Number : TS-830-ITAT-2017(Bang)-TP
- Tax Payer : Global E-Business Operations Private Limited
ITAT:Holds EURIBOR+500bps as interest-ALP for ECB; Rejects Revenue’s attempt to distinguish Cotton-Naturals
- In Favour of Assessee
- Citation Number : TS-829-ITAT-2017(Bang)-TP
- Tax Payer : Tuppadahalli Energy India Pvt Ltd
ITAT:Remits ALP-determination of royalty to adopt TNMM; Follows earlier-orders
- In Favour of Assessee
- Citation Number : TS-828-ITAT-2017(Bang)-TP
- Tax Payer : Toyota Kirloskar Auto Parts Pvt Ltd
ITAT: Restores comparables selection back to CIT(A) to apply Chryscapital HC-ruling ratio
- In Favour of Both, Partially
- Citation Number : TS-826-ITAT-2017(Bang)-TP
- Tax Payer : Huawei Technologies India Pvt Ltd
ITAT:TPO to re-adjudicate nature of assessee's services, comparable selection & working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-825-ITAT-2017(Bang)-TP
- Tax Payer : Continental Automotive Component (I) Pvt Ltd
HC:Dismisses assessee’s appeal against ITAT-order remitting comparables selection
- In Favour of Revenue
- Citation Number : TS-821-HC-2017(DEL)-TP
- Tax Payer : Validor Capital India Pvt Ltd
ITAT:Recalls Tribunal-order to adjudicate issues relating to operating margin computation
- In Favour of Assessee
- Citation Number : TS-820-ITAT-2017(Bang)-TP
- Tax Payer : Logix Microsystems Ltd
ITAT: Upholds RPM over TNMM for benchmarking distribution activity; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-819-ITAT-2017(PUN)-TP
- Tax Payer : Fresenius Kabi India Private Limited
ITAT:Rules on comparable selection for assessee engaged in trading, providing marketing-support services
- In Favour of Assessee
- Citation Number : TS-818-ITAT-2017(Mum)-TP
- Tax Payer : RHI India Private Limited
ITAT: Excludes functionally dissimilar comparables for investment-advisor; Remits interest adjustment on outstanding AE-receivables
- In Favour of Both, Partially
- Citation Number : TS-817-ITAT-2017(DEL)-TP
- Tax Payer : DE Shaw India Advisory Services Pvt Ltd
ITAT: 15% RPT-filter reasonable absent difficulty in searching for comparables; 25%-filter applicable exceptionally
- In Favour of Both, Partially
- Citation Number : TS-816-ITAT-2017(Bang)-TP
- Tax Payer : ABB Global Industries & Services Limited
ITAT: Rejects inclusion of 2 functionally dissimilar comparables for marketing support services provider
- In Favour of Both, Partially
- Citation Number : TS-815-ITAT-2017(Bang)-TP
- Tax Payer : NI Systems (India) Pvt Ltd
ITAT:Deletes TP-adjustment on corporate guarantee, share application money & mobilazation advance from AE
- In Favour of Both, Partially
- Citation Number : TS-814-ITAT-2017(HYD)-TP
- Tax Payer : Bartronics India Ltd
ITAT: Remits TP-adjustment in IT, ITeS segments considering DRP’s selective adjudication of assessee’s objections
- In Favour of Both, Partially
- Citation Number : TS-813-ITAT-2017(Bang)-TP
- Tax Payer : Arctern Consulting Pvt Ltd
ITAT:Remits TP-issue to consider only segmental results in engineering segment for benchmarking
- In Favour of Assessee
- Citation Number : TS-812-ITAT-2017(Mum)-TP
- Tax Payer : Valmet Automation India Private Limited
ITAT:Rejects assessee’s claim of vested right of stay adjournment till appeal hearing
- In Favour of Both, Partially
- Citation Number : TS-811-ITAT-2017(Bang)-TP
- Tax Payer : Puma Sports India Pvt Ltd
ITAT: Remits entire TP-issue considering DRP’s cryptic, non-speaking order
- In Favour of Both, Partially
- Citation Number : TS-810-ITAT-2017(Bang)-TP
- Tax Payer : Thomson Reuters International Services Pvt Ltd
ITAT: Deletes TP-addition following rule of consistency, rejects functionally different comparables
- In Favour of Assessee
- Citation Number : TS-809-ITAT-2017(Mum)-TP
- Tax Payer : Samsonite South Asia Pvt Ltd
ITAT: Sets aside cryptic DRP order; Restores comparable issue for fresh consideration
- In Favour of Assessee
- Citation Number : TS-807-ITAT-2017(Bang)-TP
- Tax Payer : TE Connectivity Global Shared Services India Pvt Ltd