Updates ( 9077 results )
HC: Confirms ITAT orders on selection of comparables for benchmarking engineering support services
- In Favour of Assessee
- Citation Number : TS-482-HC-2016(DEL)-TP
- Tax Payer : Bechtel India Ltd
ITAT:Can't restrict capacity adjustment only to depreciation, considering other fixed costs necessary
- In Favour of Both, Partially
- Citation Number : TS-481-ITAT-2016(DEL)-TP
- Tax Payer : Calsonic Kansel Motherson Products Ltd
ITAT:Remits ALP-determination; Follows earlier-order wherein TNMM upheld over RPM for non-trader/ distributor
- In Favour of Both, Partially
- Citation Number : TS-479-ITAT-2016(Bang)-TP
- Tax Payer : Cisco Systems India Pvt Ltd
ITAT: Upholds TPO’s TNMM over assessee's CPM/CUP for benchmarking software development services
- In Favour of Both, Partially
- Citation Number : TS-477-ITAT-2016(Bang)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt Ltd
ITAT: Deletes TP-adjustment, excludes 5 comparable due to functional dissimilarity
- In Favour of Both, Partially
- Citation Number : TS-476-ITAT-2016(Bang)-TP
- Tax Payer : Infinera India Pvt Ltd
SC:Govt. undertakes to 'abide' by MAT circular/press release in Castleton case
- In Favour of Revenue
- Citation Number : TS-674-SC-2015-TP
- Tax Payer : Castleton Investment Ltd
ITAT:Restores support services TP-issue back to DRP for passing of speaking order
- In Favour of Both, Partially
- Citation Number : TS-475-ITAT-2016(Mum)-TP
- Tax Payer : Munich Re India Services Pvt Ltd
ITAT: Directs expeditious disposal of rectification application on AE-balances write-off; Remits royalty transaction
- In Favour of Both, Partially
- Citation Number : TS-474-ITAT-2016(Mum)-TP
- Tax Payer : SABMiller India Ltd
ITAT:+/-5 benefit to be granted only if variation within tolerance-margin; Remits issue
- In Favour of Both, Partially
- Citation Number : TS-473-ITAT-2016(Bang)-TP
- Tax Payer : Novo Nordisk India Pvt Ltd
ITAT:Rejects single comparable for benchmarking marketing services to AE, follows Fortune –Infotech ruling
- In Favour of Both, Partially
- Citation Number : TS-468-ITAT-2016(CHNY)-TP
- Tax Payer : GE Healthcare Bio-Sciences Ltd
ITAT: Sets aside DRP’s non-speaking order rejecting additional evidence, relies on earlier rulings
- In Favour of Both, Partially
- Citation Number : TS-465-ITAT-2016(CHNY)-TP
- Tax Payer : AVO Carbon India Pvt Ltd
ITAT:Upholds TPO/DRP’s transaction specific approach to benchmark management fee payment to AE
- In Favour of Revenue
- Citation Number : TS-464-ITAT-2016(CHNY)-TP
- Tax Payer : YCH Logistics India Private Limited
ITAT: Allows assessee’s appeal withdrawal as TP-issue resolved under MAP
- In Favour of Assessee
- Citation Number : TS-461-ITAT-2016(Bang)-TP
- Tax Payer : 24/7 Customer Private Limited
ITAT: Allows assessee’s miscellaneous petition; Adjustments for non-operating costs remained un-adjudicated in appeal
- In Favour of Assessee
- Citation Number : TS-460-ITAT-2016(Bang)-TP
- Tax Payer : Telelogic India Pvt Ltd
ITAT: Deletes TP-adjustment absent profit motive; Exports undertaken for attaining Star export-house status
- In Favour of Assessee
- Citation Number : TS-458-ITAT-2016(DEL)-TP
- Tax Payer : Pepsico India Holdings P Ltd
ITAT:Accepts TNMM over CPM for benchmarking exports to AE; Follows Gemstone-Glass ruling
- In Favour of Both, Partially
- Citation Number : TS-673-ITAT-2015(Ahd)-TP
- Tax Payer : Pino Bisazza Glass Pvt Ltd
ITAT:Excludes 5 functionally dissimilar comparables for assessee providing procurement services to AE
- In Favour of Assessee
- Citation Number : TS-453-ITAT-2016(DEL)-TP
- Tax Payer : Adidas Technical Services P Ltd
ITAT: Remits location savings TP-issue; AO to consider if facts identical to Watson-Pharma ruling
- In Favour of Both, Partially
- Citation Number : TS-452-ITAT-2016(Mum)-TP
- Tax Payer : PFIZER Ltd
ITAT:Deletes interest adjustment on loan from foreign-AE; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-451-ITAT-2016(Bang)-TP
- Tax Payer : Rittal India Pvt Ltd
ITAT: Sets aside 'cryptic' CIT(A)-order on intra-group services rendered by UK-bank's Indian branch
- In Favour of Both, Partially
- Citation Number : TS-450-ITAT-2016(Mum)-TP
- Tax Payer : Barclays Bank PLC