Updates ( 9077 results )
ITAT: Remits ALP-determination of royalty payment to AE to apply EKL ruling ratio
- In Favour of Assessee
- Citation Number : TS-555-ITAT-2016(DEL)-TP
- Tax Payer : G4S Secure Solutions (India) Pvt Ltd
ITAT:Grants stay to NIVEA India on AMP-adjustment addition following earlier orders
- In Favour of Assessee
- Citation Number : TS-554-ITAT-2016(Mum)-TP
- Tax Payer : Nivea India Pvt Ltd
ITAT: Remits LG Life Sciences' AMP-issue determination to TPO; Directs selling expenses exclusion from AMP-expenses
- In Favour of Assessee
- Citation Number : TS-553-ITAT-2016(DEL)-TP
- Tax Payer : L G Life sciences India Pvt Ltd
HC: Upholds ITAT-order allowing adjustment for difference in business model of assessee & comparable
- In Favour of Assessee
- Citation Number : TS-550-HC-2016(BOM)-TP
- Tax Payer : PFIZER Ltd
HC:ITAT to adjudicate ground on existence of international transaction relating to AMP-spend
- In Favour of Assessee
- Citation Number : TS-549-HC-2016(DEL)-TP
- Tax Payer : Casio India Company Private Limited
HC:Upholds ITAT; Accepts Commodity exchange quotation as valid CUP
- In Favour of Assessee
- Citation Number : TS-548-HC-2016(DEL)-TP
- Tax Payer : Cargill Food India Limited
ITAT: Cannot add markup on expense reimbursements which are merely balance sheet entries
- In Favour of Assessee
- Citation Number : TS-547-ITAT-2016(HYD)-TP
- Tax Payer : Cambridge Technology Enterprises Ltd
ITAT: Remits MAM selection and ALP determination for Zuari Cement; Follows earlier order
- In Favour of Both, Partially
- Citation Number : TS-578-ITAT-2016(HYD)-TP
- Tax Payer : Zuari Cement Limited
HC:Dismisses Revenue’s appeal against ITAT-order accepting RPM for benchmarking export of motorcycles
- In Favour of Assessee
- Citation Number : TS-546-HC-2016(DEL)-TP
- Tax Payer : Yamaha Motor India P Ltd
HC:TP-adjustment in earlier-AY ‘sufficient’ reason for reopening assessment; Sec 148 notice valid
- In Favour of Revenue
- Citation Number : TS-829-HC-2011(GUJ)-TP
- Tax Payer : Tyco Valves & Controls India Pvt Ltd
HC: TP adjustment restricted to AE-transactions; No question of law arises considering precedents
- In Favour of Assessee
- Citation Number : TS-545-HC-2016(BOM)-TP
- Tax Payer : Sumit Diamond India Pvt Ltd
HC: Remands STMicroelectronics's ITAT order involving entity-classification & comparables' selection for fresh consideration
- In Favour of Assessee
- Citation Number : TS-544-HC-2016(DEL)-TP
- Tax Payer : STMicroelectronics Pvt Ltd
HC: Remits AMP-issue; ITAT to consider international transaction existence as specifically contested before DRP/ITAT
- In Favour of Both, Partially
- Citation Number : TS-543-HC-2016(DEL)-TP
- Tax Payer : Sony Ericsson Mobile Communications India Pvt Ltd
HC: Upholds ITAT-order; Revenue unable to demonstrate that conclusion on comparables selection perverse
- In Favour of Assessee
- Citation Number : TS-542-HC-2016(DEL)-TP
- Tax Payer : Rampgreen Solutions Pvt Ltd
HC:Admits Revenue’s appeal against TP-adjustment deletion on freight receipt/expenses
- In Favour of Revenue
- Citation Number : TS-541-HC-2016(BOM)-TP
- Tax Payer : Agility Logistics Pvt Ltd
HC: TP-adjustment restricted to international transactions & not entire turnover; Dismisses Revenue’s appeal
- In Favour of Assessee
- Citation Number : TS-538-HC-2016(BOM)-TP
- Tax Payer : Hindustan Unilever Ltd
HC: Forex-gains operating in nature; Follows Fiserv ruling, rejects Safe Harbour Rules reliance
- In Favour of Assessee
- Citation Number : TS-536-HC-2016(DEL)-TP
- Tax Payer : Agilis Information Technologies International Pvt Ltd
ITAT: Restricts guarantee commission ALP at 0.5%; Interest on AE-advances to be LIBOR based
- In Favour of Assessee
- Citation Number : TS-532-ITAT-2016(Mum)-TP
- Tax Payer : Grabal Alok Impex Limited
ITAT:Remits ALP-determination, notes different business models underlying commission payments to two AEs
- In Favour of Both, Partially
- Citation Number : TS-530-ITAT-2016(CHNY)-TP
- Tax Payer : Saint Gobain Glass India Pvt Ltd
ITAT: Deletes TP-adjustment on export commission paid to AE; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-529-ITAT-2016(Ahd)-TP
- Tax Payer : Sun Pharmaceutical Industries Ltd