Updates ( 9076 results )
ITAT: Excludes 15 functionally different companies as comparables; Rejects negative working capital adjustment
- In Favour of Assessee
- Citation Number : TS-1079-ITAT-2016(Bang)-TP
- Tax Payer : CAPCO IT Services India Pvt Ltd
ITAT: Can't restrict working-capital adjustment to comparables' cost of capital
- In Favour of Assessee
- Citation Number : TS-1077-ITAT-2016(Bang)-TP
- Tax Payer : EMC Software and Services India P Ltd
ITAT:Dismisses assessee’s miscellaneous petition, lower authorities to consider comparability in remand proceedings
- In Favour of Revenue
- Citation Number : TS-1076-ITAT-2016(Bang)-TP
- Tax Payer : Aptean Software India Pvt Ltd
ITAT:Rejects 'No AE-relationship' claim absent auditor's confirmation about incorrect report & documentary evidence
- In Favour of Revenue
- Citation Number : TS-29-ITAT-2017(Mum)-TP
- Tax Payer : Techsource Services Private Limited
ITAT:Considers Forex gain/loss as part of operating-profit; Follows earlier rulings
- In Favour of Both, Partially
- Citation Number : TS-1075-ITAT-2016(Bang)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
ITAT:Allows assessee’s miscellaneous petition considering ITAT’s non-consideration of grounds on comparables
- In Favour of Assessee
- Citation Number : TS-27-ITAT-2017(Bang)-TP
- Tax Payer : EADS India Pvt Ltd
ITAT: Upholds CIT (A) order considering export benefit as operating profit for PLI-computation
- In Favour of Both, Partially
- Citation Number : TS-26-ITAT-2017(PUN)-TP
- Tax Payer : Carraro India Pvt Ltd
ITAT:TPO to consider assessee's claim on non-inclusion of reimbursements in cost-base
- In Favour of Both, Partially
- Citation Number : TS-1074-ITAT-2016(Bang)-TP
- Tax Payer : AstraZeneca Pharma India Ltd
ITAT: Excludes 9 comparables applying turnover filter; Follows Maxim India ruling
- In Favour of Assessee
- Citation Number : TS-1073-ITAT-2016(Bang)-TP
- Tax Payer : iPass India Pvt Ltd
ITAT: Remits Sec. 271AA penalty for garment exporters, considering remand-back in quantum appeal
- In Favour of Both, Partially
- Citation Number : TS-25-ITAT-2017(CHNY)-TP
- Tax Payer : Greenland Exports Pvt Ltd
ITAT:Excludes comparables citing functional dissimilarity; Grants market risk adjustment
- In Favour of Both, Partially
- Citation Number : TS-1072-ITAT-2016(Bang)-TP
- Tax Payer : IDS Software Solutions India Pvt Ltd
ITAT: Dismisses Revenue's appeal against exclusion of 6 comparables in case of IT/ITes-provider
- In Favour of Assessee
- Citation Number : TS-1071-ITAT-2016(PUN)-TP
- Tax Payer : PTC Software India Pvt Ltd
ITAT:Rejects TPO's 100 loan syndication fee allocation to assessee; Follows Credit Lyonnais ratio
- In Favour of Both, Partially
- Citation Number : TS-24-ITAT-2017(Mum)-TP
- Tax Payer : RBS Financial Services India Pvt Ltd
ITAT:TP-adjustment pursuant to search unsustainable absent incriminating material, follows earlier year orders
- In Favour of Assessee
- Citation Number : TS-1070-ITAT-2016(DEL)-TP
- Tax Payer : Baba Global Limited
ITAT: Can’t consider forex gains as operating income without ascertaining business nexus
- In Favour of Both, Partially
- Citation Number : TS-19-ITAT-2017(Bang)-TP
- Tax Payer : Symbol Technologies India Pvt Ltd
ITAT: Rejects combined benchmarking for onsite/offsite software services, follows earlier order
- In Favour of Revenue
- Citation Number : TS-1069-ITAT-2016(PUN)-TP
- Tax Payer : SAS Research & Development India Pvt Ltd
ITAT: Can’t consider Forex-gain pertaining to earlier-year turnover as operating income
- In Favour of Revenue
- Citation Number : TS-1068-ITAT-2016(Bang)-TP
- Tax Payer : Synova Innovative Technologies Pvt Ltd
ITAT: Considers Forex-gains as operating income; Notes similar treatment in APA/ earlier assessment
- In Favour of Assessee
- Citation Number : TS-18-ITAT-2017(DEL)-TP
- Tax Payer : RBS India Development Centre Pvt Ltd
ITAT:Upholds CIT(A) order directing application of Rs. 1-200 Crs turnover filter
- In Favour of Assessee
- Citation Number : TS-1067-ITAT-2016(PUN)-TP
- Tax Payer : Billion Hands Technologies Pvt Ltd
ITAT:Intra-group expenses not disallowable merely for non-payment in earlier years, documentary evidence relevant
- In Favour of Both, Partially
- Citation Number : TS-17-ITAT-2017(Mum)-TP
- Tax Payer : RBS Equities India Ltd