Updates ( 9077 results )

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ITAT:Sets aside DRP-order for de-novo consideration presuming lack of hearing opportunity to assessee

  • In Favour of Assessee
  • Citation Number : TS-604-ITAT-2016(HYD)-TP
  • Tax Payer : Invensys Development Centre India Private Ltd

ITAT: Upholds CIT(A)’s exclusion of comparable considering functional dissimilarity & high profit-margin

  • In Favour of Assessee
  • Citation Number : TS-602-ITAT-2016(CHNY)-TP
  • Tax Payer : C H Robinson Worldwide Freight India Pvt Ltd

ITAT: Directs DRP to pass speaking-order considering assessee’s submissions on every disputed issue

  • In Favour of Assessee
  • Citation Number : TS-600-ITAT-2016(CHNY)-TP
  • Tax Payer : CET Power Solutions India Private Limited

ITAT:Comparables excluded for functional dissimilarity, excessive RPTs

  • In Favour of Both, Partially
  • Citation Number : TS-599-ITAT-2016(Bang)-TP
  • Tax Payer : TE Connectivity India P Ltd

ITAT: Upholds CIT(A)’s TP-adjustment deletion; Revenue not justified in adopting CPM over TNMM

  • In Favour of Both, Partially
  • Citation Number : TS-597-ITAT-2016(Ahd)-TP
  • Tax Payer : Sparkle Diam Pvt Ltd

ITAT:Grants conditional stay to Sony India; Considers prima-facie case on AMP-issue

  • In Favour of Both, Partially
  • Citation Number : TS-596-ITAT-2016(DEL)-TP
  • Tax Payer : Sony India Pvt Ltd

ITAT:Can't reject comparables' data obtained from ROC citing non-availability in public domain

  • In Favour of Assessee
  • Citation Number : TS-595-ITAT-2016(Bang)-TP
  • Tax Payer : Scicom Contact Centre Services Pvt Ltd

ITAT: Allows profit before depreciation as PLI, follows Schefenacker Mothersons ruling

  • In Favour of Both, Partially
  • Citation Number : TS-594-ITAT-2016(PUN)-TP
  • Tax Payer : iGATE Computer Systems Ltd

ITAT: Deletes interest adjustment on overdue AE-receivables, AE’s credit-period below industry average

  • In Favour of Assessee
  • Citation Number : TS-593-ITAT-2016(HYD)-TP
  • Tax Payer : Oakton Global Technology Services Centre India Pvt Ltd

ITAT: Upholds CIT(A) order deleting TP-adjustment; Excludes Celestial Biolabs as functionally dissimilar

  • In Favour of Assessee
  • Citation Number : TS-590-ITAT-2016(DEL)-TP
  • Tax Payer : Intuit Technology Services Ltd

ITAT:CIT(A) bound to give finding though TP-issues covered by Tribunal-orders; Remits matter

  • In Favour of Both, Partially
  • Citation Number : TS-589-ITAT-2016(Bang)-TP
  • Tax Payer : Infor Bangalore Pvt Ltd

ITAT: Can't exclude functionally similar companies merely for different year-end; Rejects turnover-filter application

  • In Favour of Assessee
  • Citation Number : TS-588-ITAT-2016(DEL)-TP
  • Tax Payer : Exevo India Pvt Ltd

ITAT: Upholds CIT(A)'s deletion of TP-adjustment, indenting activity not comparable with trading

  • In Favour of Assessee
  • Citation Number : TS-587-ITAT-2016(Mum)-TP
  • Tax Payer : Dow Chemicals International International Pvt Ltd

HC: Upholds ITAT’s exclusion of comparable on ground of unreliable segmental results

  • In Favour of Assessee
  • Citation Number : TS-585-HC-2016(DEL)-TP
  • Tax Payer : Qualcomm India Pvt Ltd

ITAT: Director’s past indictment no reason to doubt credibility of comparables’ financials

  • In Favour of Both, Partially
  • Citation Number : TS-584-ITAT-2016(Bang)-TP
  • Tax Payer : Siemens Information Processing Services Pvt Ltd

ITAT:Excludes comparables on functional dissimilarity, segmental data unavailability and different FY-ending grounds

  • In Favour of Both, Partially
  • Citation Number : TS-583-ITAT-2016(Bang)-TP
  • Tax Payer : SAP Labs India P Ltd

ITAT: Excludes 2 comparables for call-centre service-provider citing tainted managment & functional differences

  • In Favour of Both, Partially
  • Citation Number : TS-581-ITAT-2016(Bang)-TP
  • Tax Payer : Nirvana Business Solutions Pvt Ltd

ITAT: Restores non-speaking DRP-order to consider assessee's objections and evidences in proper perspective

  • In Favour of Assessee
  • Citation Number : TS-580-ITAT-2016(Mum)-TP
  • Tax Payer : L&T Construction Equipment Ltd

ITAT:Excludes ESOP-cost & forex gains (disclosed as 'other income') while computing comparables' PLI

  • In Favour of Both, Partially
  • Citation Number : TS-579-ITAT-2016(DEL)-TP
  • Tax Payer : ICC India Pvt Ltd

ITAT: Confirms TP-adjustment deletion; AE & non-AE enjoyed similar credit period without charging interest

  • In Favour of Assessee
  • Citation Number : TS-578-ITAT-2016(Mum)-TP
  • Tax Payer : Dania Oro Jewellery Private Limited