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ITAT:Upholds DRP’s order treating freight subsidy as operating-revenue and allowing working-capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2016(Bang)-TP
  • Tax Payer : Indo Spanish Tasty Foods Pvt Ltd

ITAT:Remits to CIT(A) ALP-determination of purchase of goods & catalogues from AE

  • In Favour of Both, Partially
  • Citation Number : TS-116-ITAT-2016(DEL)-TP
  • Tax Payer : RS Components & Controls Ltd

ITAT: Only current year data relevant for comparability analysis under Rule 10B(4); Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-113-ITAT-2016(Mum)-TP
  • Tax Payer : i 2 Technologies India Pvt. Ltd

ITAT: Excludes 5 comparables for electronic publishing service provider, restores 3 companies’ comparability

  • In Favour of Both, Partially
  • Citation Number : TS-112-ITAT-2016(DEL)-TP
  • Tax Payer : Techbooks Electronics Services P Ltd

ITAT: Advances from AEs to be considered in working capital computation

  • In Favour of Both, Partially
  • Citation Number : TS-669-ITAT-2015(Bang)-TP
  • Tax Payer : ARM Embedded Technologies Pvt Ltd

ITAT: Rejects TPO's SBI-PLR rate application for benchmarking interest on AE loan

  • In Favour of Assessee
  • Citation Number : TS-109-ITAT-2016(PUN)-TP
  • Tax Payer : KPIT Cummins Infosystems Limited

ITAT: Excludes Mold-Tek and Vishal International for ITeS provider; Follows Maersk Global SB-ruling

  • In Favour of Assessee
  • Citation Number : TS-108-ITAT-2016(Mum)-TP
  • Tax Payer : Capgemini Business Services (India) Ltd

ITAT: Excludes 7 comparables for pure software development service-provider; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-106-ITAT-2016(Bang)-TP
  • Tax Payer : Hewlett-Packard India Software Operation Pvt Ltd

ITAT: Excludes 11 comparables for software service-provider; Follows ruling in Group company’s case

  • In Favour of Assessee
  • Citation Number : TS-104-ITAT-2016(Bang)-TP
  • Tax Payer : Hewlett Packard (India) Software Operation P Ltd

ITAT:Deletes royalty adjustment; Export transaction remitted to examine adjustment claim

  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2016(PUN)-TP
  • Tax Payer : Akzo Nobel India Limited

ITAT:Remands benchmarking of AMP-transaction, follows Johnson & Johnson ITAT ruling

  • In Favour of Both, Partially
  • Citation Number : TS-101-ITAT-2016(Mum)-TP
  • Tax Payer : Molson Coors Cobra India Private Limited

ITAT: TP-adjustment on IT-infrastructure cost allocation unsustainable, refuses to deviate from earlier-year

  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2016(Mum)-TP
  • Tax Payer : Deutsche Asset Management (Indi) Pvt Ltd

ITAT: Excludes Accentia Technologies as comparable for ITeS provider; Follows Novo-Nordisk ruling

  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2016(Bang)-TP
  • Tax Payer : Amba Research (India) P Ltd

ITAT: Rejects abnormal profit/loss filter; Accepts turnover-filter to exclude Infosys BPO & Wipro

  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2016(Bang)-TP
  • Tax Payer : IGS Imaging Services (I) P Ltd

ITAT: Rejects CIT(A)'s 0% RPT filter, 15% appropriate threshold when sufficient comparables available

  • In Favour of Assessee
  • Citation Number : TS-95-ITAT-2016(Bang)-TP
  • Tax Payer : Ariba Technologies India Pvt Ltd

ITAT: Quashes AO's assessment-order absent draft order u/s 144C; Follows Vijay Television HC-ruling

  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2016(CHANDI)-TP
  • Tax Payer : Getrag Hi Tech Gears Pvt Ltd

ITAT: Sets aside DRP’s non-speaking order on comparables selection and working-capital adjustment issue

  • In Favour of Both, Partially
  • Citation Number : TS-93-ITAT-2016(DEL)-TP
  • Tax Payer : Mercer India Ltd

ITAT: Excludes 5 functionally dissimilar companies; Directs working-capital adjustment re-computation as per OECD-guidelines

  • In Favour of Both, Partially
  • Citation Number : TS-91-ITAT-2016(PUN)-TP
  • Tax Payer : Emptoris Technologies India Pvt. Ltd

ITAT: Excludes 3 functionally dissimilar comparables; Cannot force artificial limitation to actual working-capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2016(Bang)-TP
  • Tax Payer : Citrix R&D India Pvt Ltd

ITAT:Upholds CIT(A)’s deletion of TP-adjustment on sale of old / slow moving inventory

  • In Favour of Assessee
  • Citation Number : TS-87-ITAT-2016(DEL)-TP
  • Tax Payer : Adidas India Marketing Pvt Ltd