Updates ( 9076 results )

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ITAT: Deletes TP-addition on CCDs denominated in Indian currency; Rejects LIBOR+2% benchmark

  • In Favour of Assessee
  • Citation Number : TS-16-ITAT-2017(HYD)-TP
  • Tax Payer : ADAMA India Private Limited

HC:Remits AMP-issue to ITAT for comprehensive decision on existence of international transaction

  • In Favour of Both, Partially
  • Citation Number : TS-15-HC-2017(DEL)-TP
  • Tax Payer : Le Passage To India Tour & Travels P Ltd

ITAT: Extends stay for Google India for AY 2013-14; Appeal delay not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-1066-ITAT-2016(Bang)-TP
  • Tax Payer : Google India Private Limited

ITAT: Grants depreciation adjustment and excludes comparable following earlier orders

  • In Favour of Assessee
  • Citation Number : TS-14-ITAT-2017(Mum)-TP
  • Tax Payer : Advance Power Display Systems Limited

ITAT: Excludes 8 comparables on grounds of high turnover & functional dissimilarity

  • In Favour of Assessee
  • Citation Number : TS-1065-ITAT-2016(Bang)-TP
  • Tax Payer : Metric Stream Infotech

ITAT: CIT(A) to re-adjudicate foreign comparables after examining circumstances for inclusion in subsequent-years

  • In Favour of Revenue
  • Citation Number : TS-1064-ITAT-2016(DEL)-TP
  • Tax Payer : Timex Watches Ltd

ITAT: Directs working capital adjustment computation considering segmental position for software development/ITES

  • In Favour of Assessee
  • Citation Number : TS-1063-ITAT-2016(DEL)-TP
  • Tax Payer : Ut Starcom Inc (India Branch)

ITAT: Directs AO/TPO to examine assessee’s comparables submitted through additional ground

  • In Favour of Both, Partially
  • Citation Number : TS-1062-ITAT-2016(CHNY)-TP
  • Tax Payer : Harland Clarke Holdings Software India Private Limited

ITAT: Rejects internal-TNMM , notes divestiture of non-AE business

  • In Favour of Assessee
  • Citation Number : TS-13-ITAT-2017(Bang)-TP
  • Tax Payer : E4E Business Solutions India Pvt Ltd

ITAT: Upholds Mould-Tech exclusion; Notes functional dissimilarity, merger/demerger during the year

  • In Favour of Assessee
  • Citation Number : TS-1060-ITAT-2016(DEL)-TP
  • Tax Payer : Evalueserve.com Pvt Ltd

ITAT: Losses in 3 consecutive FYs including transaction year relevant for 'consistent loss-maker'

  • In Favour of Revenue
  • Citation Number : TS-1058-ITAT-2016(PUN)-TP
  • Tax Payer : Carraro Technologies India Pvt Ltd

ITAT: Remits TP-issues of sale of investment, corporate guarantee and IT-services for reconsideration

  • In Favour of Both, Partially
  • Citation Number : TS-11-ITAT-2017(COCH)-TP
  • Tax Payer : Apollo Tyres Ltd

ITAT: Adjudicates comparables’ selection for assessee’s investment advisory services and ITeS segments

  • In Favour of Assessee
  • Citation Number : TS-10-ITAT-2017(Mum)-TP
  • Tax Payer : Goldman Sachs India Securities Private Limited

ITAT: Winding-up of dormant subsidiary not ‘extraordinary event’ impacting profits; Rejects comparable exclusion

  • In Favour of Both, Partially
  • Citation Number : TS-1057-ITAT-2016(HYD)-TP
  • Tax Payer : Hyundai Motor India Engineering Private Limited

ITAT: Adopts arm’s length interest rate of LIBOR+2% or 7%, whichever is higher

  • In Favour of Both, Partially
  • Citation Number : TS-8-ITAT-2017(HYD)-TP
  • Tax Payer : Dr Reddy’s Laboratories Limited

ITAT: Dismisses cross appeals considering MAP resolution; Revenue at liberty to file appeal

  • In Favour of Both, Partially
  • Citation Number : TS-1054-ITAT-2016(PUN)-TP
  • Tax Payer : Symantec Software India Pvt Ltd

ITAT: Deletes TP-adjustment on LNG-import, upholds comparability with PSUs; Follows subsequent year ruling

  • In Favour of Assessee
  • Citation Number : TS-1053-ITAT-2016(Ahd)-TP
  • Tax Payer : Hazira LNG Pvt Ltd

ITAT:Remits issue of international transaction existence for AMP-expenses; Deletes interest-adjustment on FCDs

  • In Favour of Assessee
  • Citation Number : TS-1052-ITAT-2016(DEL)-TP
  • Tax Payer : Bacardi India Pvt Ltd

ITAT: Upholds DRP’s exclusion of 2 functionally dissimilar comparables for investment advisory service-provider

  • In Favour of Assessee
  • Citation Number : TS-1-ITAT-2017(Mum)-TP
  • Tax Payer : AGM India Advisors Private Limited

ITAT:Deletes Sec 37 disallowance on support-services rendered by AE; Reject AO’s Nil-ALP determination

  • In Favour of Assessee
  • Citation Number : TS-1051-ITAT-2016(PUN)-TP
  • Tax Payer : Eaton Industries Manufacturing GmbH