Updates ( 9076 results )

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ITAT: Allows interest receivable / payable net-off for computing interest-adjustment on delayed export realization

  • In Favour of Assessee
  • Citation Number : TS-668-ITAT-2016(Mum)-TP
  • Tax Payer : Jewellmark India Pvt Ltd

ITAT: Excludes 2 comparables; Follows Delhi HC ruling in Rampgreen Solutions

  • In Favour of Both, Partially
  • Citation Number : TS-667-ITAT-2016(CHNY)-TP
  • Tax Payer : iNautix Technologies India Pvt. Ltd.

ITAT:Remits interest adjustment on excess credit period on AE-exports; Follows Jewellmark ruling

  • In Favour of Both, Partially
  • Citation Number : TS-666-ITAT-2016(Mum)-TP
  • Tax Payer : S. Narendra

ITAT: Admits additional evidence relating to import transactions; Follows DRP-order in subsequent year

  • In Favour of Assessee
  • Citation Number : TS-665-ITAT-2016(DEL)-TP
  • Tax Payer : Markem-Imaje India Pvt.Ltd.

ITAT: Remits comparability adjustment for extraordinary expenses due to sealing of business premises

  • In Favour of Both, Partially
  • Citation Number : TS-662-ITAT-2016(DEL)-TP
  • Tax Payer : Smart Cube India Pvt. Ltd.

ITAT:Grants stay; TP-adjustments on management support/IT-services & software-development services in dispute

  • In Favour of Assessee
  • Citation Number : TS-659-ITAT-2016(Kol)-TP
  • Tax Payer : Philips India Limited

ITAT: Dismisses assessee’s appeal for including 4 comparables in technical/marketing support services segments

  • In Favour of Revenue
  • Citation Number : TS-658-ITAT-2016(Bang)-TP
  • Tax Payer : Eads India Private Limited

ITAT: Deletes TP-adjustment on depreciation of registration rights; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-657-ITAT-2016(Mum)-TP
  • Tax Payer : Gharda Chemicals Limited

ITAT: Allows +/-5% benefit to assessee for AY 2009-10; Cannot apply ‘anterior provisions’ of Sec 92C

  • In Favour of Assessee
  • Citation Number : TS-656-ITAT-2016(Mum)-TP
  • Tax Payer : Agritrade India Services Pvt Ltd

HC: Confirms ITAT-order upholding CUP method for medical transcription services; Follows own-order

  • In Favour of Assessee
  • Citation Number : TS-653-HC-2016(AP)-TP
  • Tax Payer : CBay Systems Pvt Ltd

ITAT: Deletes technical fees disallowance u/s37(1) as payment accepted at ALP, follows earlier-order

  • In Favour of Assessee
  • Citation Number : TS-652-ITAT-2016(DEL)-TP
  • Tax Payer : YKK India Pvt Ltd

ITAT: Remits TP-issues on royalty payment for re-adjudication following ITAT directions for earlier-AY

  • In Favour of Both, Partially
  • Citation Number : TS-650-ITAT-2016(Bang)-TP
  • Tax Payer : Toyota Kirloskar Motors Private Limited

ITAT:Directs AO to pass consequential order incorporating TPO’s rectification order

  • In Favour of Assessee
  • Citation Number : TS-648-ITAT-2016(DEL)-TP
  • Tax Payer : Headstrong Services (India) P Ltd

ITAT: Rules on comparable selection for ITeS-provider; Follows Flextronics ruling

  • In Favour of Both, Partially
  • Citation Number : TS-647-ITAT-2016(Bang)-TP
  • Tax Payer : Swiss Re-shared Services Ind Pvt Ltd

ITAT: Confirms CIT(A)'s order upholding TP-applicability despite Sec 10A benefit; Follows Hellosoft ruling

  • In Favour of Revenue
  • Citation Number : TS-646-ITAT-2016(Bang)-TP
  • Tax Payer : Mercedez Benz Research & Development India Pvt Ltd

ITAT: Confirms DRP order excluding 3 comparables citing functional differences, brand value & high turnover

  • In Favour of Assessee
  • Citation Number : TS-645-ITAT-2016(HYD)-TP
  • Tax Payer : Knoah Solutions Pvt Ltd

ITAT: Grants stay extension as delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2016(Bang)-TP
  • Tax Payer : Xchanging Solutions Ltd

ITAT: Remits ALP-determination, directs AO to consider eligibility of 5 tolerance benefit

  • In Favour of Assessee
  • Citation Number : TS-642-ITAT-2016(HYD)-TP
  • Tax Payer : AMD Research and Development Centre India P Ltd

ITAT: Allows working-capital adjustment following rule of consistency; Excludes Vishal Information as comparable

  • In Favour of Assessee
  • Citation Number : TS-641-ITAT-2016(DEL)-TP
  • Tax Payer : EXL Services com India Pvt Ltd

HC: Remands TP-issue for fresh consideration, notes parties’ agreement regarding ITAT’s comparables exclusion

  • In Favour of Revenue
  • Citation Number : TS-545-HC-2015(DEL)-TP
  • Tax Payer : Agnity India Technologies Pvt Ltd