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ITAT: Grants partial-stay as rectification application for comparables' margin correction pending before AO

  • In Favour of Assessee
  • Citation Number : TS-398-ITAT-2016(Bang)-TP
  • Tax Payer : First Advantage Global Operating Centre Pvt Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-397-ITAT-2016(Mum)-TP
  • Tax Payer : Wells Fargo Real Estate Advisors Private Limite

ITAT: Grants conditional stay; Balance of convenience in assessee’s favour as 68% demand discharged

  • In Favour of Assessee
  • Citation Number : TS-396-ITAT-2016(Mum)-TP
  • Tax Payer : Tevapharm India Private Ltd

ITAT: Grants conditional-stay; Comparables’ selection factual issue & assessee unable to demonstrate financial hardship

  • In Favour of Both, Partially
  • Citation Number : TS-394-ITAT-2016(Bang)-TP
  • Tax Payer : Huawei Technologies India P Ltd

ITAT:Grants stay subject to Rs.1crore payment by assessee; TP-adjustment on AMP-expenses in dispute

  • In Favour of Assessee
  • Citation Number : TS-393-ITAT-2016(DEL)-TP
  • Tax Payer : Reebok India Company

ITAT:Grants stay; TP-adjustment on back-to-back payment for ONGC contract execution under dispute

  • In Favour of Assessee
  • Citation Number : TS-391-ITAT-2016(Mum)-TP
  • Tax Payer : Transocean Drilling Services (I) Pvt Ltd

ITAT:Grants conditional-stay considering prima-facie case & refund adjustment due for earlier AY

  • In Favour of Assessee
  • Citation Number : TS-390-ITAT-2016(Kol)-TP
  • Tax Payer : The Structural Waterproofing Company Pvt Limited

ITAT: Grants stay subject to Rs.50lakhs payment by assessee; Comparables’ selection disputed issue

  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2016(Mum)-TP
  • Tax Payer : Capita India Pvt Ltd

ITAT:Grants stay considering earlier-year orders; TP-adjustment on AMP expenses in dispute

  • In Favour of Assessee
  • Citation Number : TS-388-ITAT-2016(Mum)-TP
  • Tax Payer : Heinz India Pvt Ltd

ITAT: Grants stay subject to Rs 50 lakhs payment; Notes disputed comparables covered issue

  • In Favour of Assessee
  • Citation Number : TS-387-ITAT-2016(Bang)-TP
  • Tax Payer : Sasken Communication Technologies Ltd

ITAT: Grants stay, balance of convenience in favour of investment advisory service-provider assessee

  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2016(Mum)-TP
  • Tax Payer : AGM India Advisors Private Limited

ITAT:Grants stay, assessee to undertake retention of immovable properties till appeal disposal

  • In Favour of Assessee
  • Citation Number : TS-385-ITAT-2016(DEL)-TP
  • Tax Payer : Giesecke & Devrient India Pvt Ltd

ITAT: Grants conditional stay considering rectification petition & refund adjustment pending before IT-Dept

  • In Favour of Assessee
  • Citation Number : TS-384-ITAT-2016(Mum)-TP
  • Tax Payer : CLSA India Pvt Ltd

ITAT: Grants stay of Rs.128cr; Comparables selection & Sec 40(a)(ia) addition covered issues

  • In Favour of Assessee
  • Citation Number : TS-383-ITAT-2016(Bang)-TP
  • Tax Payer : Novo Nordisk India Pvt Ltd

ITAT: Remits comparables’ selection for assessee providing application engineering & software development services

  • In Favour of Both, Partially
  • Citation Number : TS-381-ITAT-2016(DEL)-TP
  • Tax Payer : Emerson Process Management Power & Water Solutions India Pvt Ltd

ITAT: Upholds CIT(A)’s order restricting TP-adjustment only to international transactions; Follows jurisdictional HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-380-ITAT-2016(DEL)-TP
  • Tax Payer : Timex Watches Ltd

ITAT: Applies Rs 200 Cr turnover filter; Comparables' turnover beyond ‘reasonable realm of comparability’

  • In Favour of Assessee
  • Citation Number : TS-379-ITAT-2016(Bang)-TP
  • Tax Payer : Sunquest Information Systems (India) Pvt Ltd

ITAT: Correct revenue bifurcation between AE/non-AE segments, fundamentally important; Remits TP issue

  • In Favour of Assessee
  • Citation Number : TS-378-ITAT-2016(Bang)-TP
  • Tax Payer : Mindtree Ltd

ITAT: Excludes comparables in IT, ITeS & marketing support segments; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2016(DEL)-TP
  • Tax Payer : Avaya India Pvt Ltd

ITAT: Grants partial demand stay arising from AMP-adjustment; Follows approach in earlier stay-order

  • In Favour of Assessee
  • Citation Number : TS-376-ITAT-2016(Mum)-TP
  • Tax Payer : Volkswagen Group Sales India Private Limited