Updates ( 9077 results )

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ITAT:Grants extension of stay; Delay in appeal disposal not attributable to assessee

  • In Favour of Assessee
  • Citation Number : TS-422-ITAT-2016(Bang)-TP
  • Tax Payer : Manipal Global Education Services Pvt Ltd

ITAT:Grants stay, TP-adjustment on AMP-expenses in dispute; Considers 2 pending rectification petitions

  • In Favour of Assessee
  • Citation Number : TS-421-ITAT-2016(CHANDI)-TP
  • Tax Payer : Widex India Pvt Ltd

ITAT: Grants stay of demand (arising from TP-adjustment) subject to Rs.1crore payment by assessee

  • In Favour of Assessee
  • Citation Number : TS-420-ITAT-2016(Mum)-TP
  • Tax Payer : Solar Turbines India Pvt Ltd

ITAT:Grants stay subject to early hearing; Entity-level TNMM dispute factual & evenly poised

  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2016(Mum)-TP
  • Tax Payer : Pradigm Geophysical (I) Private Limited

ITAT: Rules on comparable selection; 'cost of services' part of salary for CG-Vak

  • In Favour of Assessee
  • Citation Number : TS-417-ITAT-2016(DEL)-TP
  • Tax Payer : SAIC India Private Limited

ITAT: Allows Sec 10B-deduction on profits exceeding ALP; Follows earlier-order despite Pendency before HC

  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2016(CHNY)-TP
  • Tax Payer : Tweezerman (India) Pvt Ltd

ITAT: Upholds CIT(A)'s correction of PLI computation for management consultancy services

  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2016(DEL)-TP
  • Tax Payer : AT Kearney Ltd

ITAT: DRP cannot travel beyond TP-methods prescribed u/s 92C; Restores custom duty adjustment

  • In Favour of Assessee
  • Citation Number : TS-414-ITAT-2016(CHNY)-TP
  • Tax Payer : Doowon Automotive Systems India Pvt Ltd

ITAT: Refuses to invalidate final order not in confirmity with DRP-directions, remits TP-issues

  • In Favour of Both, Partially
  • Citation Number : TS-413-ITAT-2016(Bang)-TP
  • Tax Payer : Marvel India Pvt Ltd

ITAT: Admits additional ground; Applicability of TP-provisions to Sec 10A-entity a purely legal issue

  • In Favour of Assessee
  • Citation Number : TS-412-ITAT-2016(DEL)-TP
  • Tax Payer : Microsoft India (R&D) Pvt Ltd

ITAT: Retains Bodhtree, excludes 12 comparables for benchmarking software development service ; Follows Kodiak ruling

  • In Favour of Both, Partially
  • Citation Number : TS-410-ITAT-2016(Bang)-TP
  • Tax Payer : Trilogy E-Business Software India Pvt Ltd.

ITAT: Upholds CIT(A)’s TP-adjustment deletion on depreciation of IPR; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-409-ITAT-2016(Mum)-TP
  • Tax Payer : Gharda Chemicals Ltd

ITAT:Allows assessee’s miscellaneous petition; Recalls earlier order citing unadjudicated comparables issues

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2016(Bang)-TP
  • Tax Payer : Open Silicon Research Pvt Ltd

ITAT: Excludes 2 and remits inclusion of 1 comparable in assessee's software-development segment

  • In Favour of Both, Partially
  • Citation Number : TS-407-ITAT-2016(Bang)-TP
  • Tax Payer : Autodesk India Pvt Ltd

ITAT: Grants stay; Comparables’ selection for investment advisory services in dispute

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2016(Mum)-TP
  • Tax Payer : Goldman Sachs Assets Management India Pvt Ltd

ITAT:Grants partial stay; Refrains from adjudicating TP-issue merits as factual in nature

  • In Favour of Assessee
  • Citation Number : TS-403-ITAT-2016(Bang)-TP
  • Tax Payer : Citizen Watches India P Ltd

ITAT: Grants stay subject to Rs 2cr payment; Comparables selection disputed issue

  • In Favour of Assessee
  • Citation Number : TS-402-ITAT-2016(Bang)-TP
  • Tax Payer : 24/7 Customer Pvt Ltd

ITAT:Stays Rs 35cr demand; AO’s order passed pursuant to DRP-directions barred by limitation

  • In Favour of Assessee
  • Citation Number : TS-401-ITAT-2016(Bang)-TP
  • Tax Payer : The Himalaya Drug Company

ITAT:Dismisses stay-petition as not pressed since early appeal hearing request acceded to

  • In Favour of Assessee
  • Citation Number : TS-400-ITAT-2016(Bang)-TP
  • Tax Payer : Essilor India Pvt Ltd

ITAT: Dismisses stay-petition as withdrawn, as entire Rs 913 cr disputed demand discharged

  • In Favour of Assessee
  • Citation Number : TS-399-ITAT-2016(Bang)-TP
  • Tax Payer : Infosys Ltd