Updates ( 9076 results )
ITAT: TPO to follow DRP-instructions directing comparable inclusion despite higher working capital adjustment
- In Favour of Assessee
- Citation Number : TS-1001-ITAT-2016(Bang)-TP
- Tax Payer : Symbol Technologies India Pvt Ltd
ITAT: Benchmark of 15%/25% for RPT/Employee cost filters not water-tight compartment
- In Favour of Both, Partially
- Citation Number : TS-996-ITAT-2016(Bang)-TP
- Tax Payer : Tesco Hindustan Service Centre Pvt Ltd
ITAT:Excludes company organizing exhibitions/ events as comparable for support service, follows precedent
- In Favour of Both, Partially
- Citation Number : TS-995-ITAT-2016(Bang)-TP
- Tax Payer : Brocade Communication Systems Pvt Ltd
HC: Dismisses Revenue’s appeal, TP-adjustment of diamond exporter restricted to transactions with AEs
- In Favour of Assessee
- Citation Number : TS-994-HC-2016(BOM)-TP
- Tax Payer : Bhansali & Co
ITAT: Extends stay for Google India for AY 2009-10 to 2011-12 for 1 month
- In Favour of Assessee
- Citation Number : TS-991-ITAT-2016(Bang)-TP
- Tax Payer : Google India Private Limited
ITAT: Grants stay of Rs. 1.69 cr subject to Rs. 40 lacs payment in two installments
- In Favour of Assessee
- Citation Number : TS-990-ITAT-2016(Bang)-TP
- Tax Payer : Softtek India Pvt Ltd
ITAT: Grants stay extension; Delay in appeal disposal not attributable to assessee
- In Favour of Assessee
- Citation Number : TS-989-ITAT-2016(Bang)-TP
- Tax Payer : Business Process Outsourcing India Pvt Ltd
ITAT: Excludes 17 comparables following judicial precedents; Grants risk-adjustment to captive service provider
- In Favour of Assessee
- Citation Number : TS-987-ITAT-2016(Bang)-TP
- Tax Payer : Sharp Software Development India P Ltd
ITAT: Upholds CIT(A) order considering foreign exchange gain as operating; Follows earlier ruling
- In Favour of Assessee
- Citation Number : TS-986-ITAT-2016(Bang)-TP
- Tax Payer : Electronics for Imaging India Pvt Ltd
ITAT: Excludes IT/ITeS comparables on grounds of functional dissimilarity, 10 times turnover range
- In Favour of Assessee
- Citation Number : TS-985-ITAT-2016(Bang)-TP
- Tax Payer : Tesco Hindustan Service Centre Pvt Ltd
ITAT: Excludes functionally dissimilar comparables for software developer; Applies 10 times turnover range
- In Favour of Assessee
- Citation Number : TS-984-ITAT-2016(Bang)-TP
- Tax Payer : ACI Worldwide Solutions P Ltd
ITAT:Rejects stay extension; Grants early hearing while directing TPO against coercive action
- In Favour of Assessee
- Citation Number : TS-983-ITAT-2016(Bang)-TP
- Tax Payer : Faurecia Automotive Seating India P Ltd
ITAT: Excludes 4 functional dissimilar comparables for ITeS provider; Follows e4e decision
- In Favour of Assessee
- Citation Number : TS-982-ITAT-2016(Bang)-TP
- Tax Payer : Flextronics Technologies (India) Pvt Ltd
ITAT: Segmental info necessary for applying 75 services revenue filter; Remits issue to TPO
- In Favour of Assessee
- Citation Number : TS-981-ITAT-2016(HYD)-TP
- Tax Payer : Palred Technologies Ltd (Formerly known as Four Soft Ltd)
ITAT: Remands TP-issue for applying employee-cost filter, follows Ness Technologies decision
- In Favour of Assessee
- Citation Number : TS-979-ITAT-2016(CHNY)-TP
- Tax Payer : Williams Lea India Private Limited
ITAT: Rejects comparables having low / negative margin as against assessee’s 27.94% net margin
- In Favour of Both, Partially
- Citation Number : TS-978-ITAT-2016(CHNY)-TP
- Tax Payer : J&B Software India P Ltd
ITAT: Partially allows assessee's claim for +/-5% variation benefit; Follows Mainetti India decision
- In Favour of Assessee
- Citation Number : TS-977-ITAT-2016(CHNY)-TP
- Tax Payer : Ashok Leyland Limited
ITAT: Remits comparability issue to DRP in light of ITAT observations for earlier year
- In Favour of Both, Partially
- Citation Number : TS-975-ITAT-2016(DEL)-TP
- Tax Payer : Equant Solutions India Pvt Ltd
ITAT: Adjudicates comparables' selection for engineering services; Strict product similarity unnecessary under TNMM
- In Favour of Both, Partially
- Citation Number : TS-974-ITAT-2016(CHNY)-TP
- Tax Payer : Saipem India Projects Limited
ITAT:Dismisses assessee's appeal; Notes DRP's direction on consistent stand for excluding/including income
- In Favour of Revenue
- Citation Number : TS-973-ITAT-2016(Mum)-TP
- Tax Payer : Radiant Plastic Industries Pvt. Ltd