Updates ( 9076 results )
ITAT:Directs consideration of AE-payables & advance receipts while computing interest on outstanding AE-receivables
- In Favour of Both, Partially
- Citation Number : TS-851-ITAT-2016(DEL)-TP
- Tax Payer : Contitech India Pvt Ltd
ITAT:Remits ALP-determination of royalty & intra-group services; Follows earlier orders
- In Favour of Both, Partially
- Citation Number : TS-850-ITAT-2016(DEL)-TP
- Tax Payer : Contitech India Pvt Ltd
ITAT: Excludes comparables on grounds of functional differences, turnover and employee cost filters
- In Favour of Both, Partially
- Citation Number : TS-848-ITAT-2016(Bang)-TP
- Tax Payer : Acusis Software India Pvt Ltd
ITAT: Forex-fluctuation on exports operating in nature; Upholds grant of risk-adjustment
- In Favour of Assessee
- Citation Number : TS-846-ITAT-2016(Bang)-TP
- Tax Payer : Acusis Software India Pvt Ltd
ITAT: Remits TP-issue to AO for taking appropriate action after considering MAP outcome
- In Favour of Assessee
- Citation Number : TS-845-ITAT-2016(DEL)-TP
- Tax Payer : Colt Technology Services India Pvt Ltd
ITAT: Remits TP-issue to AO for taking appropriate action after considering MAP outcome
- In Favour of Assessee
- Citation Number : TS-844-ITAT-2016(DEL)-TP
- Tax Payer : Colt Technology Services India Pvt Ltd
ITAT: Grants capacity-adjustment based on Class India ruling; Remits comparability for verifying data availability
- In Favour of Assessee
- Citation Number : TS-843-ITAT-2016(Bang)-TP
- Tax Payer : Molex India Tooling Pvt Ltd
ITAT: Admits additional ground for exclusion of companies included in TP-study; Follows precedents
- In Favour of Assessee
- Citation Number : TS-842-ITAT-2016(HYD)-TP
- Tax Payer : Conexant Systems Private Limited
ITAT: Confirms royalty adjustment deletion, follows earlier year ITAT order
- In Favour of Assessee
- Citation Number : TS-841-ITAT-2016(Mum)-TP
- Tax Payer : Castrol India Limited
ITAT: Remits royalty issue for re-examination based on earlier year Tribunal decision
- In Favour of Assessee
- Citation Number : TS-840-ITAT-2016(PUN)-TP
- Tax Payer : Mercedes-Benz India Pvt Ltd
ITAT: Denies risk adjustment absent quantification, demonstration of effect on financial results
- In Favour of Both, Partially
- Citation Number : TS-839-ITAT-2016(Bang)-TP
- Tax Payer : CDC Software India Pvt Ltd
ITAT:Allows miscellaneous application to correct Quark SB-ruling reference on comparables selection
- In Favour of Assessee
- Citation Number : TS-838-ITAT-2016(Mum)-TP
- Tax Payer : Syngenta Biosciences Pvt Ltd
ITAT: Excludes comparables citing functional dissimilarity, absence of segmental results; Follows precedents
- In Favour of Assessee
- Citation Number : TS-834-ITAT-2016(Mum)-TP
- Tax Payer : QAD India Pvt Ltd
ITAT: Remits comparables selection for applying 15% RPT-filter and examining functional comparability
- In Favour of Both, Partially
- Citation Number : TS-833-ITAT-2016(Bang)-TP
- Tax Payer : Open Silicon Research Private Ltd
ITAT: Admits additional grounds on comparables’ selection; Remits matter to TPO for fresh examination
- In Favour of Both, Partially
- Citation Number : TS-832-ITAT-2016(Bang)-TP
- Tax Payer : Telsima Communications P Ltd
ITAT: Confirms TP-adjustment as price variation on individual AE transactions more than 5
- In Favour of Both, Partially
- Citation Number : TS-831-ITAT-2016(CHNY)-TP
- Tax Payer : Ashok Leyland Ltd
ITAT: Concealment penalty merely based on TP-adjustment unsustainable when all particulars duly disclosed
- In Favour of Assessee
- Citation Number : TS-830-ITAT-2016(Ahd)-TP
- Tax Payer : Mastek Ltd
ITAT: Dismisses Revenue’s appeal; Accepts internal-TNMM as assessee's non-AE transactions substantial
- In Favour of Assessee
- Citation Number : TS-826-ITAT-2016(Bang)-TP
- Tax Payer : Valtech India Systems P Ltd
ITAT: Remits comparables for examining 10 times upper turnover limit & functional comparability
- In Favour of Both, Partially
- Citation Number : TS-825-ITAT-2016(Bang)-TP
- Tax Payer : Support. com India Pvt Ltd
ITAT: Modifies CIT(A)’s order applying 0% RPT-filter & granting standard deduction of +/-5%
- In Favour of Revenue
- Citation Number : TS-823-ITAT-2016(Bang)-TP
- Tax Payer : Scicom Contact Centre Services Pvt Limited