Updates ( 9077 results )
ITAT:Remits penalty issue back to CIT(A) since main issue on comparables selection restored
- In Favour of Both, Partially
- Citation Number : TS-577-ITAT-2016(Bang)-TP
- Tax Payer : Radisys India Pvt Ltd
ITAT:Restores comparables selection for verification whether facts similar to 24/7 Customer.com ruling
- In Favour of Assessee
- Citation Number : TS-576-ITAT-2016(Bang)-TP
- Tax Payer : Genisys Integrating Systems India Pvt. Ltd
ITAT: Excludes 3 comparables including Infosys- BPO; Holds brand value commands premium price
- In Favour of Assessee
- Citation Number : TS-575-ITAT-2016(DEL)-TP
- Tax Payer : Vertex Customer Service India Pvt Ltd
ITAT: Excludes 11 functionally different comparables for software service provider following precedent
- In Favour of Assessee
- Citation Number : TS-574-ITAT-2016(Bang)-TP
- Tax Payer : Core Objects India Private Limited
ITAT: Excludes 9 comparables citing functional differences & RPT exceeding 15%; Follows precedents
- In Favour of Assessee
- Citation Number : TS-572-ITAT-2016(Bang)-TP
- Tax Payer : Infinera India Pvt Ltd
ITAT:Dismisses cross appeals; Hearing appeal against untraceable taxpayer, a futile exercise
- In Favour of Both, Partially
- Citation Number : TS-571-ITAT-2016(Bang)-TP
- Tax Payer : Vendio Technologies India Pvt.Ltd
ITAT:Remits Luxottica's AMP adjustment in second round of proceedings, follows HC decision
- In Favour of Assessee
- Citation Number : TS-570-ITAT-2016(DEL)-TP
- Tax Payer : Luxottica India Eyewear Pvt Ltd
ITAT: Excludes 3 functionally dissimilar comparables for software developer; Remits working capital adjustment
- In Favour of Assessee
- Citation Number : TS-568-ITAT-2016(Bang)-TP
- Tax Payer : Dell International Services India Pvt Ltd
ITAT: CIT(A)’s TP-adjustment deletion without TPO verifying assessee’s RPT-computation violative of Rule 46A
- In Favour of Revenue
- Citation Number : TS-567-ITAT-2016(DEL)-TP
- Tax Payer : Canon India Pvt Ltd
ITAT: Grants stay extension as appeal on merits already heard and Tribunal-order awaited
- In Favour of Assessee
- Citation Number : TS-566-ITAT-2016(Bang)-TP
- Tax Payer : Applied Materials India Pvt Ltd
ITAT: Rejects Nil ALP for Royalty, establishing benefit irrelevant where manufacturing under AE-license
- In Favour of Both, Partially
- Citation Number : TS-565-ITAT-2016(Bang)-TP
- Tax Payer : Inteva Products India Automotive Private Limited
ITAT: Excludes high-end KPO comparables for ITeS-provider; Chides assessee/Revenue’s selectively placed information
- In Favour of Both, Partially
- Citation Number : TS-564-ITAT-2016(HYD)-TP
- Tax Payer : S&P Capital IQ India Private Limited
ITAT: Infosys, KALS and Bodhtree incomparable to software developer; Follows earlier-order
- In Favour of Assessee
- Citation Number : TS-563-ITAT-2016(PUN)-TP
- Tax Payer : Barclays Technology Centre India Pvt Ltd
ITAT:Rejects Bodhtree; Fluctuating margins despite similar business scale indicate abnormal business circumstances
- In Favour of Assessee
- Citation Number : TS-562-ITAT-2016(Mum)-TP
- Tax Payer : Atos India Pvt Ltd
ITAT: Rejects aggregating royalty with manufacturing, Rule 10A(d)-situations not met; Directs CUP application
- In Favour of Revenue
- Citation Number : TS-561-ITAT-2016(Bang)-TP
- Tax Payer : Praxair I Pvt Ltd
ITAT: Rejects ALP-determination based on entity-level transactions; Follows jurisdictional-HC rulings
- In Favour of Assessee
- Citation Number : TS-560-ITAT-2016(Mum)-TP
- Tax Payer : Paradigm Geophysical I Pvt Ltd
ITAT: Excludes 7 comparables for software developer; Upholds DRP’s direction on working-capital adjustment
- In Favour of Assessee
- Citation Number : TS-559-ITAT-2016(Bang)-TP
- Tax Payer : Broadcom India Research Pvt Ltd
ITAT: Grants stay extension subject to adjustment of 50% demand against earlier-years refund
- In Favour of Assessee
- Citation Number : TS-558-ITAT-2016(Bang)-TP
- Tax Payer : E4E Business Solutions India Pvt Ltd
ITAT: Includes comparable having December as financial year-end; Excludes functionally dissimilar comparables following earlier order
- In Favour of Assessee
- Citation Number : TS-557-ITAT-2016(DEL)-TP
- Tax Payer : Actis Global Services Private Limited
ITAT: Rejects exclusion of Compu Learn Tech based on margin fluctuation follows Chryscapital
- In Favour of Both, Partially
- Citation Number : TS-556-ITAT-2016(Ahd)-TP
- Tax Payer : Weatherford Drilling & Production Services India Pvt Ltd