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ITAT: Grants stay-extension subject to Rs.50lakhs payment, Non-hearing delay attributable once to assessee

  • In Favour of Assessee
  • Citation Number : TS-822-ITAT-2016(Bang)-TP
  • Tax Payer : Huawei Technologies India Pvt Ltd

ITAT:Grants extension of stay; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-821-ITAT-2016(Bang)-TP
  • Tax Payer : Dhanya Agroindustrial Pvt Ltd

ITAT: Excludes 6 comparables in software development, marketing support services segments; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-820-ITAT-2016(Bang)-TP
  • Tax Payer : Aruba Networks India Pvt Ltd

ITAT:Grants partial stay; Comparables selection, turnover filter and ECB-loan interest deduction disputed issues

  • In Favour of Both, Partially
  • Citation Number : TS-818-ITAT-2016(Bang)-TP
  • Tax Payer : Maxim India Integrated Circuit Design P Ltd

ITAT: Rules on comparables selection for software-developer; Directs AO to re-work depreciation adjustment

  • In Favour of Assessee
  • Citation Number : TS-817-ITAT-2016(Bang)-TP
  • Tax Payer : Novell Software Development India Pvt Ltd

ITAT: Rules on comparables selection in software & marketing services segments; Allows risk-adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-816-ITAT-2016(Bang)-TP
  • Tax Payer : Analog Devices India Pvt Ltd

ITAT: Deletes TP-adjustment on corporate guarantee; Sets LIBOR+2% as interest ALP for AE-loans

  • In Favour of Assessee
  • Citation Number : TS-814-ITAT-2016(Mum)-TP
  • Tax Payer : Everest Kanto Cylinder

ITAT: Upholds internal-TNMM considering segmental information for software services, follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-813-ITAT-2016(DEL)-TP
  • Tax Payer : Birlasoft (India) Ltd

ITAT:Excludes 2 constant loss-making comparables, positive net worth irrelevant; Reverses CIT(A)-order

  • In Favour of Revenue
  • Citation Number : TS-812-ITAT-2016(Mum)-TP
  • Tax Payer : Marsh India Pvt Ltd

ITAT: Allows working-capital adjustment based on year-end figures, relies on Navisite India ruling

  • In Favour of Assessee
  • Citation Number : TS-811-ITAT-2016(DEL)-TP
  • Tax Payer : Evalueserve.com

ITAT: Approves gurantee-fee ALP at 0.5% and LIBOR+2.75% as interest benchmark for AE-advance

  • In Favour of Assessee
  • Citation Number : TS-809-ITAT-2016(HYD)-TP
  • Tax Payer : Prolifics Corporation Ltd

HC:Dismisses Revenue’s appeal against ITAT-order restricting TP-adjustment to international transactions

  • In Favour of Assessee
  • Citation Number : TS-808-HC-2016(BOM)-TP
  • Tax Payer : Syscom Corporation Ltd

ITAT: Dismisses assessee’s appeal as ‘not pressed’ as TP-grounds resolved under MAP

  • In Favour of Revenue
  • Citation Number : TS-807-ITAT-2016(Bang)-TP
  • Tax Payer : First Indian Corporation Private Limited

ITAT: Excludes depreciation from PLI-computation; Assessee's depreciation-rate higher than Companies Act unlike comparables

  • In Favour of Both, Partially
  • Citation Number : TS-805-ITAT-2016(CHNY)-TP
  • Tax Payer : ICON Clinical Research India Pvt Ltd

ITAT:TP-adjustment on asset purchased restricted to depreciation; Follows Ciena-India ruling

  • In Favour of Both, Partially
  • Citation Number : TS-803-ITAT-2016(Mum)-TP
  • Tax Payer : Zinser Textile Systems Pvt Ltd

ITAT: Holds no 'international transaction' between domestic entities; Follows earlier AY ruling

  • In Favour of Assessee
  • Citation Number : TS-802-ITAT-2016(HYD)-TP
  • Tax Payer : Astrix Laboratories Ltd

ITAT: Excludes ‘TCS e-Serve’ having huge intangibles & brand value; Techbooks International ruling distinguished

  • In Favour of Assessee
  • Citation Number : TS-800-ITAT-2016(Mum)-TP
  • Tax Payer : Capita India Private Ltd

ITAT: AO must follow DRP’s directions to adopt CUP-method for benchmarking purchase transaction

  • In Favour of Revenue
  • Citation Number : TS-797-ITAT-2016(HYD)-TP
  • Tax Payer : Alumeco India Extrusion Limited

ITAT: Remits TP-issue considering assessee’s claim of forex loss leading to unhealthy margin

  • In Favour of Both, Partially
  • Citation Number : TS-796-ITAT-2016(DEL)-TP
  • Tax Payer : Schneider Electric India Pvt Ltd

ITAT:No markup required for reimbursement absent rendition of service; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-794-ITAT-2016(DEL)-TP
  • Tax Payer : BG India Energy Private Limited