Updates ( 9076 results )
ITAT: Rules on comparables selection in assessee’s manufacturing & ITES segment
- In Favour of Assessee
- Citation Number : TS-792-ITAT-2016(Bang)-TP
- Tax Payer : Flextronics Technologies (India) Pvt Ltd
ITAT:Excludes Engineers India as functionally dissimilar, assessee not engaged in turnkey projects
- In Favour of Assessee
- Citation Number : TS-791-ITAT-2016(CHNY)-TP
- Tax Payer : Saipem India Projects Ltd
ITAT: Admits fresh evidence relevant for assessee’s proper characterization; Follows preceding year order
- In Favour of Assessee
- Citation Number : TS-789-ITAT-2016(DEL)-TP
- Tax Payer : Control Risks India Pvt Ltd
ITAT: Remits allocation of expenses relating to development of testing platform to DRP
- In Favour of Assessee
- Citation Number : TS-786-ITAT-2016(CHNY)-TP
- Tax Payer : Expertus Infotech Pvt Ltd
ITAT:Allows assessee’s Miscellaneous Application, corrects MAM from CUP-method to CPM for export-transaction
- In Favour of Assessee
- Citation Number : TS-785-ITAT-2016(HYD)-TP
- Tax Payer : Golkonda Aluminium Extrusion Limited
ITAT: Admits additional evidence; Design & engineering expenses excludible, if unrelated to AE-transactions
- In Favour of Both, Partially
- Citation Number : TS-783-ITAT-2016(DEL)-TP
- Tax Payer : WSP Consultants India Pvt Ltd
HC: Remits AMP-issue to ITAT for proper investigation after considering Sony-Ericsson, Maruti ratio
- In Favour of Both, Partially
- Citation Number : TS-782-HC-2016(DEL)-TP
- Tax Payer : RayBan Sun Optics India Ltd
ITAT: Excludes Infosys Technologies and L&T Infotech for software developer assessee following precedents
- In Favour of Assessee
- Citation Number : TS-781-ITAT-2016(HYD)-TP
- Tax Payer : Electronic Arts Games India Pvt Ltd
ITAT: Excludes E-Infochips providing software development & IT-enabled services absent segmental details
- In Favour of Assessee
- Citation Number : TS-779-ITAT-2016(HYD)-TP
- Tax Payer : Net Cracker Technology Solutions (India) P Ltd
ITAT: Remits ALP-determination of compulsory convertible debentures interest to TPO
- In Favour of Both, Partially
- Citation Number : TS-778-ITAT-2016(CHNY)-TP
- Tax Payer : Roca Bathroom Products Pvt Ltd
ITAT: Remits ALP-determination under CUP; TPO's failed to consider product, quality & geographical differences
- In Favour of Assessee
- Citation Number : TS-777-ITAT-2016(HYD)-TP
- Tax Payer : Rain Commodities Ltd
ITAT: Directs AO to exclude “3M India Ltd” if RPT beyond 15% /25% threshold
- In Favour of Both, Partially
- Citation Number : TS-776-ITAT-2016(Mum)-TP
- Tax Payer : Nobel Biocare India Pvt Ltd
ITAT:Remits adjustment on royalty/intra-group services, relies upon EKL Appliances ruling
- In Favour of Assessee
- Citation Number : TS-775-ITAT-2016(DEL)-TP
- Tax Payer : Magotteaux Industries Pvt Ltd
ITAT: Dismisses assessee’s appeal on trademark sub-license fees adjustment considering MAP resolution
- In Favour of Both, Partially
- Citation Number : TS-771-ITAT-2016(DEL)-TP
- Tax Payer : GKN Driveline India Ltd
ITAT:Bad & doubtful debts provision part of operating expenses, follows Kenexa-Technologies ruling
- In Favour of Both, Partially
- Citation Number : TS-767-ITAT-2016(HYD)-TP
- Tax Payer : SumTotal Systems India Private Limited
ITAT: Restricts royalty payment 1% on export sales; Follows earlier year ruling
- In Favour of Revenue
- Citation Number : TS-766-ITAT-2016(HYD)-TP
- Tax Payer : GOCL Corporation Limited
HC:Sets aside AO's domestic TP-reference; Follows HC-order in sister concern’s case
- In Favour of Both, Partially
- Citation Number : TS-765-HC-2016(BOM)-TP
- Tax Payer : DSP HMK Holdings Pvt Ltd
ITAT: Sets-aside CIT(A)’s order for 15% RPT-filter application and examination of comparables’ functional similarity
- In Favour of Both, Partially
- Citation Number : TS-761-ITAT-2016(Bang)-TP
- Tax Payer : Magma Design Automation India Pvt. Ltd
ITAT: No TP-addition for transactions between Indian-HO & Canada Branch; Follows earlier decision
- In Favour of Assessee
- Citation Number : TS-760-ITAT-2016(DEL)-TP
- Tax Payer : Aithent Technologies Pvt Ltd
ITAT: Deletes AMP-expenses & intra-group services TP-adjustment; Follows HC-order in own case
- In Favour of Assessee
- Citation Number : TS-757-ITAT-2016(DEL)-TP
- Tax Payer : Bausch & Lomb India Pvt Ltd