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ITAT:Allows Revenue’s appeal on comparability criteria and dismisses assessee’s cross-objection as not-pressed

  • In Favour of Revenue
  • Citation Number : TS-726-ITAT-2016(Bang)-TP
  • Tax Payer : Siri Technologies Pvt Ltd

ITAT: Excludes 2 comparables for software-developer on functional dissimilarity ground, applying 15% RPT-filter

  • In Favour of Assessee
  • Citation Number : TS-725-ITAT-2016(Bang)-TP
  • Tax Payer : Microchip Technology (India) Pvt Ltd

ITAT: Excludes comparable having low (23) revenue from ITeS

  • In Favour of Both, Partially
  • Citation Number : TS-723-ITAT-2016(Bang)-TP
  • Tax Payer : Interwoven Software Services (India.) Pvt Ltd

ITAT:Remits comparables selection for de-novo adjudication absent DRP's consideration of facts / issues

  • In Favour of Both, Partially
  • Citation Number : TS-722-ITAT-2016(Bang)-TP
  • Tax Payer : Component Specialty (India) Pvt Ltd

ITAT: Rejects application of Rs 1-200cr turnover filter, rejects CIT(A)'s exclusion of 7 comparables

  • In Favour of Revenue
  • Citation Number : TS-721-ITAT-2016(Bang)-TP
  • Tax Payer : Vmoksha Technologies Pvt Ltd

ITAT: Excludes Aptico and TSR Darashaw as functionally dissimilar to marketing support service

  • In Favour of Both, Partially
  • Citation Number : TS-720-ITAT-2016(DEL)-TP
  • Tax Payer : Adobe Systems India Pvt Ltd

ITAT: Deletes TP-adjustment towards interest on AE-receivable, relies upon Pegasystems Worldwide ruling

  • In Favour of Assessee
  • Citation Number : TS-719-ITAT-2016(HYD)-TP
  • Tax Payer : Excellence Data Research Pvt Ltd

ITAT: Deletes TP-adjustment allowing aggregation of intra-group services under TNMM; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-713-ITAT-2016(DEL)-TP
  • Tax Payer : Avery Dennison (India) Pvt Ltd

ITAT: Remits AMP-expenses issue for examining functions of comparables, follows Sony Ericsson HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-712-ITAT-2016(DEL)-TP
  • Tax Payer : Haier Appliances India Ltd

ITAT:Dismisses Revenue’s appeal challenging DRP’s grant of 1 risk adjustment

  • In Favour of Assessee
  • Citation Number : TS-711-ITAT-2016(Bang)-TP
  • Tax Payer : LM Wind Power

ITAT: Rejects share-application money recharacterization as subsidiary loan, deletes adjustment towards interest

  • In Favour of Assessee
  • Citation Number : TS-710-ITAT-2016(Mum)-TP
  • Tax Payer : Aditya Birla Minacs Worldwide Limited

ITAT:Refuses Transgene-Biotek's exclusion absent strong reasons, notes earlier year inclusion

  • In Favour of Both, Partially
  • Citation Number : TS-709-ITAT-2016(Mum)-TP
  • Tax Payer : Tevapharm India Pvt Ltd

ITAT:Domestic sale-price inappropriate CUP absent consideration of qualitative factors; Upholds penalty deletion

  • In Favour of Assessee
  • Citation Number : TS-708-ITAT-2016(Mum)-TP
  • Tax Payer : Castrol India Limited

ITAT: Admits AE’s Dec-ending annual accounts as additional evidence; Excludes functionally dissimilar comparables

  • In Favour of Assessee
  • Citation Number : TS-706-ITAT-2016(DEL)-TP
  • Tax Payer : Omniglobe Information Technologies India Pvt Ltd

ITAT: Upholds CIT(A)-order; Expenses directly connected with international transaction alone includible in cost base

  • In Favour of Assessee
  • Citation Number : TS-705-ITAT-2016(DEL)-TP
  • Tax Payer : Swarovski India Pvt Ltd

ITAT: Excludes 5 comparables for ITES transactions, remits risk adjustment issue

  • In Favour of Both, Partially
  • Citation Number : TS-704-ITAT-2016(Mum)-TP
  • Tax Payer : DBOI Global Services Pvt Ltd

ITAT: Excludes 7 comparables applying Rs 1-200cr turnover-filter and citing functional dissimilarity; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-703-ITAT-2016(Bang)-TP
  • Tax Payer : Fair Isaac India Software Pvt Ltd

ITAT:Cannot exclude loss making comparable unless functionally dissimilar; Relies on CrysCapital HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-699-ITAT-2016(DEL)-TP
  • Tax Payer : Philip Morris Services India SA

HC:Dismisses assessee’s appeal as withdrawn pending outcome of rectification application before ITAT

  • In Favour of Assessee
  • Citation Number : TS-696-HC-2016(DEL)-TP
  • Tax Payer : Bombardier Transportation India (P) Ltd

ITAT: Dismisses Northern Operating Services' appeals as TP-issues resolved under Indo-USA MAP

  • In Favour of Both, Partially
  • Citation Number : TS-694-ITAT-2016(Bang)-TP
  • Tax Payer : Northern Operating Services Pvt Ltd