Updates ( 9076 results )

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HC: Upholds ITAT’s exclusion of Infosys, Persistent & forex fluctuation treatment as operating

  • In Favour of Assessee
  • Citation Number : TS-876-HC-2016(DEL)-TP
  • Tax Payer : Fiserv India P Ltd

ITAT:Allows assessee’s miscellaneous petition; Recalls Tribunal order for deciding un-adjudicated grounds

  • In Favour of Assessee
  • Citation Number : TS-874-ITAT-2016(Bang)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd.

ITAT: Excludes comparables in case of software development service provider; Follows McAfee ruling

  • In Favour of Assessee
  • Citation Number : TS-873-ITAT-2016(Bang)-TP
  • Tax Payer : Syncchronoss Technologies (1) Pvt. Ltd.

ITAT: Remits corporate guarantee ALP-determination to follow earlier order directions

  • In Favour of Both, Partially
  • Citation Number : TS-872-ITAT-2016(HYD)-TP
  • Tax Payer : Sutherland Healthcare Solutions Private Ltd

ITAT:Excludes Infosys BPO and TCS e-Serve for software developer; Follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-871-ITAT-2016(HYD)-TP
  • Tax Payer : I Space Global Services (India) Pvt Ltd

HC: Dismisses Revenue’s appeal on guarantee commission, identical issue accepted in earlier years

  • In Favour of Assessee
  • Citation Number : TS-868-HC-2016(BOM)-TP
  • Tax Payer : Asian Paints (India) Ltd

SC: Admits Revenue’s appeal against Haier Appliances HC-decision on AMP-issue; Tags with Reebok case

  • In Favour of Revenue
  • Citation Number : TS-867-SC-2016-TP
  • Tax Payer : Haier Appliances India Pvt Ltd

ITAT:Remits ALP-determination for outstanding AE-receivables international transaction; Follows Tally ruling

  • In Favour of Both, Partially
  • Citation Number : TS-865-ITAT-2016(Bang)-TP
  • Tax Payer : Lotus Labs Pvt Ltd

ITAT: Excludes functionally dissimilar, high turnover companies for software developer; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-864-ITAT-2016(Bang)-TP
  • Tax Payer : JDA Software India Pvt

ITAT: Excludes 16 comparables for software development service provider, follows Hewlett-Packard ITAT ruling

  • In Favour of Assessee
  • Citation Number : TS-863-ITAT-2016(Bang)-TP
  • Tax Payer : Infineon Technologies India Pvt Ltd

ITAT:International transactions alone to be considered for PLI-calculation; Follows Tej-Diam ruling

  • In Favour of Both, Partially
  • Citation Number : TS-862-ITAT-2016(CHNY)-TP
  • Tax Payer : India Pistons Ltd

ITAT: Excludes 8 comparables for software developer assessee, relies upon McAfee ruling

  • In Favour of Both, Partially
  • Citation Number : TS-861-ITAT-2016(Bang)-TP
  • Tax Payer : e4e Tech Support India Pvt Ltd

ITAT: Excludes 12 functionally dissimilar comparables; Excess provision write back part of operating-margin

  • In Favour of Assessee
  • Citation Number : TS-860-ITAT-2016(Bang)-TP
  • Tax Payer : CGI Information Systems and Management Consultants Pvt Ltd

ITAT: Excludes reimbursements for computing operating margin; Upholds interest adjustment on outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-858-ITAT-2016(DEL)-TP
  • Tax Payer : CPA Global Services P Ltd

ITAT:Remits ALP-determination of IT-services transaction to AO/TPO, cites DRP's cryptic order

  • In Favour of Assessee
  • Citation Number : TS-857-ITAT-2016(Bang)-TP
  • Tax Payer : Givaudan Ind Pvt Ltd

ITAT: Applies 10 times turnover filter; Excludes Infosys but retains iGate as comparables

  • In Favour of Both, Partially
  • Citation Number : TS-856-ITAT-2016(Bang)-TP
  • Tax Payer : Logica Pvt Ltd

ITAT: Upholds DRP’s deletion of TP-addition following earlier ITAT-order although assailed before HC

  • In Favour of Assessee
  • Citation Number : TS-855-ITAT-2016(CHNY)-TP
  • Tax Payer : Redington India Ltd

ITAT:Excludes 11 comparables for software developer; Follows Broadcom Communications ruling

  • In Favour of Both, Partially
  • Citation Number : TS-854-ITAT-2016(Bang)-TP
  • Tax Payer : Tektronix Engineering Development India Pvt Ltd

ITAT:Sets aside consequential proceedings post ITAT’s quashing of CIT’s order passed u/s 263

  • In Favour of Assessee
  • Citation Number : TS-853-ITAT-2016(Bang)-TP
  • Tax Payer : Obulapuram Mining Co Pvt Ltd

ITAT:Excludes 7 comparables for software service provider; follows McAfee ITAT ruling

  • In Favour of Assessee
  • Citation Number : TS-852-ITAT-2016(Bang)-TP
  • Tax Payer : July Systems & Technologies Pvt Ltd