Updates ( 9073 results )
ITAT: Reverses CIT(A) order; Applies 5% interest as ALP for inter-company receivable
- In Favour of Revenue
- Citation Number : TS-806-ITAT-2017(Bang)-TP
- Tax Payer : Izmo Limited
ITAT: Directs adoption of TNMM; Follows earlier ITAT order in assessee's own case
- In Favour of Assessee
- Citation Number : TS-803-ITAT-2017(Bang)-TP
- Tax Payer : GE BE P Ltd
ITAT:Dismisses Revenue's miscellaneous petition filed beyond 6 months of passing of ITAT order
- In Favour of Both, Partially
- Citation Number : TS-802-ITAT-2017(Bang)-TP
- Tax Payer : Brocade Communications Systems P Ltd
ITAT:Remits TP issues following earlier year order in assessee's own case
- In Favour of Both, Partially
- Citation Number : TS-801-ITAT-2017(Bang)-TP
- Tax Payer : Wipro GE Healthcare P Ltd
ITAT:Quashes cryptic DRP order, restores matter to DRP for fresh consideration
- In Favour of Assessee
- Citation Number : TS-800-ITAT-2017(Bang)-TP
- Tax Payer : Mann and Hummel Filter Pvt Ltd
ITAT: Excludes Infosys, Kals, Tata Elxsi for software developer; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-799-ITAT-2017(DEL)-TP
- Tax Payer : Mentor Graphics (India) Private Limited
ITAT: Excludes 5 comparables relying on ARM Embedded Technologies ruling, denies risk adjustment
- In Favour of Both, Partially
- Citation Number : TS-798-ITAT-2017(Bang)-TP
- Tax Payer : Sykes Enterprises (India) Pvt Ltd
ITAT: Rejects application of turnover filter for excluding 5 comparables, relies on ChrysCapital ruling
- In Favour of Both, Partially
- Citation Number : TS-797-ITAT-2017(Bang)-TP
- Tax Payer : Sharp Software Development India Pvt Ltd
ITAT: Broad functional similarity sufficient under TNMM, functions need not be identical
- In Favour of Both, Partially
- Citation Number : TS-796-ITAT-2017(Bang)-TP
- Tax Payer : CAE Simulation Technologies Pvt Ltd
ITAT: Remits TP-adjustment in ITeS-segment to apply 15.76% margin agreed under Indo-US MAP
- In Favour of Assessee
- Citation Number : TS-795-ITAT-2017(Mum)-TP
- Tax Payer : JP Morgan Services Pvt Ltd
ITAT:Allows assessee’s miscellaneous petition to replace wrong grounds inadvertently mentioned in original-order
- In Favour of Assessee
- Citation Number : TS-793-ITAT-2017(Bang)-TP
- Tax Payer : Magma Design Automation India Private Limited
ITAT: Grants stay considerign 76% demand discharge, prima-facie case on e-Clerx comparable exclusion
- In Favour of Assessee
- Citation Number : TS-792-ITAT-2017(HYD)-TP
- Tax Payer : Quislex Legal Services Private Limited
ITAT: Grants further stay noting appeals heard and order awaited
- In Favour of Assessee
- Citation Number : TS-791-ITAT-2017(Bang)-TP
- Tax Payer : The Himlaya Drug Company
SC: Admits appeal against ITAT’s stay extension grant beyond 365-days; Tags appeal with Carrier-Air
- In Favour of Revenue
- Citation Number : TS-790-SC-2017-TP
- Tax Payer : Teradata India Pvt Ltd
ITAT:Remands matter directing DRP to pass order in amalgamated company's name
- In Favour of Both, Partially
- Citation Number : TS-788-ITAT-2017(Bang)-TP
- Tax Payer : Corio India Infotech Services P Ltd
ITAT: Dismisses appeal on TP-grounds citing tax effect less than Rs. 10 lakhs
- In Favour of Assessee
- Citation Number : TS-787-ITAT-2017(Mum)-TP
- Tax Payer : Glenmark Generics Ltd
ITAT:Dismisses assessee's miscellaneous petition absent specific ground on inclusion/exclusion of comparables
- In Favour of Revenue
- Citation Number : TS-786-ITAT-2017(Bang)-TP
- Tax Payer : Symbol Technologies India P Ltd
ITAT: Dismisses appeals as withdrawn considering MAP resolution of TP-adjustment
- In Favour of Assessee
- Citation Number : TS-785-ITAT-2017(Bang)-TP
- Tax Payer : British Engines (India) P Ltd
ITAT: RPT not water tight compartment; Includes comparable although RPT just crossed threshold
- In Favour of Both, Partially
- Citation Number : TS-784-ITAT-2017(Bang)-TP
- Tax Payer : Mindteck (India) Ltd
ITAT: Restores examination of turnover, RPT filters after applying Chryscapital, ACI-Worldwide rulings ratio
- In Favour of Both, Partially
- Citation Number : TS-783-ITAT-2017(Bang)-TP
- Tax Payer : Robert Bosch Engineering and Business Solutions Ltd