Updates ( 9077 results )
ITAT: Remits KPO companies' comparability as relevant HC rulings not available during assessment
- In Favour of Both, Partially
- Citation Number : TS-321-ITAT-2016(DEL)-TP
- Tax Payer : Omniglobe Information Technologies (India) Pvt Ltd
ITAT: Applies 15% RPT filter over 25% as sufficient comparables available; Follows Textron ruling
- In Favour of Both, Partially
- Citation Number : TS-318-ITAT-2016(Bang)-TP
- Tax Payer : LSI Technologies India Pvt Ltd
ITAT: Applies Intoto-ruling to exclude 8 functionally dissimilar comparables as facts identical
- In Favour of Assessee
- Citation Number : TS-317-ITAT-2016(HYD)-TP
- Tax Payer : D.E. Shaw India Software Pvt Ltd
ITAT: Excludes 12 functionally dissimilar comparables for software development service provider; Follows precedents
- In Favour of Assessee
- Citation Number : TS-315-ITAT-2016(Bang)-TP
- Tax Payer : Infor (Bangalore) P Ltd
HC: Clarifies ITAT order remanding comparability issue; AO / TPO to follow previous ITAT-order
- In Favour of Assessee
- Citation Number : TS-314-HC-2016(DEL)-TP
- Tax Payer : XL India Business Services Pvt Ltd
ITAT: Upholds CIT(A)’s adjustment deletion, assessee’s PLI/ gross-profit margin better than comparables
- In Favour of Assessee
- Citation Number : TS-313-ITAT-2016(DEL)-TP
- Tax Payer : Dentsply India Pvt Ltd
ITAT:Allows miscellaneous-petition; Directs working-capital adjustment computation based on actual figures
- In Favour of Assessee
- Citation Number : TS-311-ITAT-2016(Bang)-TP
- Tax Payer : Zyme Solutions P Ltd
ITAT: Deletes TP-addition on jewellery export applying TNMM; Upholds assessee’s cost plus method
- In Favour of Assessee
- Citation Number : TS-310-ITAT-2016(JPR)-TP
- Tax Payer : Dwarka Gems Limited
ITAT: Denies risk adjustment absent TP-addition for ITES-provider; Rejects use of multiple-year data
- In Favour of Both, Partially
- Citation Number : TS-309-ITAT-2016(PUN)-TP
- Tax Payer : Aptara Technologies Pvt Ltd
ITAT: Remits Bodhtree comparability absent complete financial information; Rejects reliance on Citrix ruling
- In Favour of Both, Partially
- Citation Number : TS-308-ITAT-2016(Bang)-TP
- Tax Payer : Nett App India Pvt Ltd
ITAT: Upholds royalty adjustment deletion; Loss in relevant year not attributable to royalty
- In Favour of Assessee
- Citation Number : TS-306-ITAT-2016(Ahd)-TP
- Tax Payer : Panasonic Energy India Co Ltd
ITAT: Dismisses appeal as infructuous; TP-matter involving IT/ITES transactions resolved under MAP
- In Favour of Both, Partially
- Citation Number : TS-305-ITAT-2016(Bang)-TP
- Tax Payer : Informatica Business Solutions Pvt Ltd
ITAT:Allows assessee's miscellaneous petition for remanding comparability to same authority for parity
- In Favour of Assessee
- Citation Number : TS-304-ITAT-2016(Bang)-TP
- Tax Payer : ACI Worldwide Solutions P Ltd
ITAT: CIT(A)'s directions excluding comparables based on HC/ITAT rulings not beyond Sec 251(1)(a) mandate
- In Favour of Assessee
- Citation Number : TS-303-ITAT-2016(Bang)-TP
- Tax Payer : Arcot R&D Software P Ltd
ITAT: Subsequent year exclusion not decisive while determining comparability for other years
- In Favour of Both, Partially
- Citation Number : TS-302-ITAT-2016(DEL)-TP
- Tax Payer : NTT DATA Global Delivery Services Ltd
ITAT: Dismisses TP-ground as infructuous in view of resolution under India-UK MAP
- In Favour of Both, Partially
- Citation Number : TS-301-ITAT-2016(DEL)-TP
- Tax Payer : Rolls Royce India Ltd
ITAT: No bar on agitating comparable inadvertently included in TP-study; Follows Quark ruling
- In Favour of Assessee
- Citation Number : TS-300-ITAT-2016(DEL)-TP
- Tax Payer : LG Chemical India Pvt Ltd
ITAT: Rejects negative working-capital adjustment absent borrowed funds, credit risk; Follows Adaptec ruling
- In Favour of Assessee
- Citation Number : TS-297-ITAT-2016(Bang)-TP
- Tax Payer : Software AG Bangalore Technologies Pvt Ltd
ITAT: Remits issue, directs assessee to conclusively prove ALP of import / export transactions
- In Favour of Both, Partially
- Citation Number : TS-296-ITAT-2016(PUN)-TP
- Tax Payer : Floressence Perfumes Pvt Ltd
ITAT: Upholds Rs.1-100 cr turnover filter; Grants working-capital adjustment despite no plea before TPO
- In Favour of Assessee
- Citation Number : TS-295-ITAT-2016(PUN)-TP
- Tax Payer : Starent Networks India Pvt Ltd