Updates ( 9077 results )
ITAT: Remits functional comparability of 2 companies whose exclusion not contended before TPO/DRP
- In Favour of Assessee
- Citation Number : TS-526-ITAT-2016(Mum)-TP
- Tax Payer : Telcordia Technologies India Pvt Ltd
ITAT:Grants stay to ASB International; Applying external-TNMM vs internal-TNMM post-discounting in dispute
- In Favour of Assessee
- Citation Number : TS-523-ITAT-2016(Mum)-TP
- Tax Payer : ASB International Private Limited
ITAT: Rejects TPO's clubbing of investment advisory with investment banking segment as functionally different
- In Favour of Assessee
- Citation Number : TS-521-ITAT-2016(Mum)-TP
- Tax Payer : Goldman Sachs (I) Securities P Ltd
ITAT:Assessment with TP-adjustment of Rs. 69cr invalid as framed in amalgamating company’s name
- In Favour of Assessee
- Citation Number : TS-520-ITAT-2016(DEL)-TP
- Tax Payer : Maruti Suzuki India Ltd
ITAT: Excludes 6 companies as comparable for software development service provider
- In Favour of Assessee
- Citation Number : TS-519-ITAT-2016(Bang)-TP
- Tax Payer : Arcot R & D Software Pvt Ltd
ITAT: Dismisses assessee's appeal as withdrawn; TP-issues resolved under Indo-US MAP
- In Favour of Assessee
- Citation Number : TS-516-ITAT-2016(Bang)-TP
- Tax Payer : 24/7 Customer P Ltd
ITAT:Grants stay; MAM-selection for R&D / management fee receipt from AEs under dispute
- In Favour of Assessee
- Citation Number : TS-514-ITAT-2016(CHNY)-TP
- Tax Payer : Durr India Private Limited
ITAT:Upholds assessee’s internal TNMM to benchmark export transaction; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-675-ITAT-2015(CHNY)-TP
- Tax Payer : Greenland Exports Private Ltd
ITAT:Grants conditional stay; Assessee has arguable case on TP-issues
- In Favour of Assessee
- Citation Number : TS-511-ITAT-2016(CHNY)-TP
- Tax Payer : Socomec Innovative Power Solutions Pvt Ltd
ITAT:Grants conditional stay, cites need for verification of working-capital adjustment claim
- In Favour of Assessee
- Citation Number : TS-510-ITAT-2016(CHNY)-TP
- Tax Payer : Foxteq Services India Pvt Ltd
ITAT: Rejects Nil-ALP for technical support services as commercial expediency and benefit established
- In Favour of Assessee
- Citation Number : TS-509-ITAT-2016(DEL)-TP
- Tax Payer : Showa India Pvt Ltd
HC: Confirms ITAT-order deleting interest adjustment on receivables, notes assessee is debt-free company
- In Favour of Assessee
- Citation Number : TS-508-HC-2016(DEL)-TP
- Tax Payer : Bechtel India Ltd
HC: Upholds ITAT's exclusion of 4 comparables for software developer following earlier order
- In Favour of Assessee
- Citation Number : TS-507-HC-2016(DEL)-TP
- Tax Payer : Toluna India Pvt Ltd
HC:Upholds ITAT’s adjustment to comparable's profit-margin for cost-free supplies from Railways
- In Favour of Assessee
- Citation Number : TS-506-HC-2016(DEL)-TP
- Tax Payer : Bombardier Transportation India Pvt Ltd
ITAT: Excludes comparables for software-developer applying turnover & RPT fliter; Follows precedents
- In Favour of Assessee
- Citation Number : TS-505-ITAT-2016(Bang)-TP
- Tax Payer : JDA Software Private Limited
ITAT: Deletes TP-adjustment as below 5% range of ALP variation; Follows jurisdictional HC-rulings
- In Favour of Assessee
- Citation Number : TS-504-ITAT-2016(DEL)-TP
- Tax Payer : EDAG Engineering & Design India Pvt Ltd
ITAT: KALS-Information incomparable to software developer assessee; Remits comparability of ICRA Techno-Analytics
- In Favour of Both, Partially
- Citation Number : TS-502-ITAT-2016(Bang)-TP
- Tax Payer : Aptean Software India Pvt Ltd
ITAT: Technical support fees paid to AE, not sham transaction; Remits ALP determination
- In Favour of Assessee
- Citation Number : TS-494-ITAT-2016(HYD)-TP
- Tax Payer : IWM Constructions (P) Ltd
ITAT: RBI-approved royalty payment at ALP considering Circular No. 5; Follows SGS India HC-ruling
- In Favour of Assessee
- Citation Number : TS-489-ITAT-2016(Mum)-TP
- Tax Payer : Dow Agrosciences India Pvt Ltd
ITAT: Revised Form 3CEB filed before assessment completion cannot be ignored for ALP-determination
- In Favour of Both, Partially
- Citation Number : TS-487-ITAT-2016(CHNY)-TP
- Tax Payer : Ashok Leyland Limited