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ITAT: Excludes 8 of TPO's 11 comparables; Refuses adjudication on uncontested comparables

  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2015(Bang)-TP
  • Tax Payer : Sabre Travel Technologies Pvt Ltd

ITAT: Consumer product incomparable with assessee’s industrial product (valves); Remits for fresh TP-study

  • In Favour of Assessee
  • Citation Number : TS-315-ITAT-2015(Ahd)-TP
  • Tax Payer : Weatherford Drilling & Production Services (India) Pvt Ltd

ITAT:Dismisses old TP-appeals, adjudication academic as 8-year loss carry-forward period elapsed

  • In Favour of Both, Partially
  • Citation Number : TS-314-ITAT-2015(DEL)-TP
  • Tax Payer : Yamaha Motor India Pvt Ltd

ITAT: Excludes 3 comparables functionally dissimilar to software-developer assessee; Forex gain/loss operating-item

  • In Favour of Assessee
  • Citation Number : TS-313-ITAT-2015(DEL)-TP
  • Tax Payer : Fiserv India Pvt Ltd

ITAT: Admitting additional ground, remits HO-expense allocation to ITES-segment for TPO's verification

  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2015(Bang)-TP
  • Tax Payer : Digital Juice Animations P Ltd

ITAT: Excludes functionally dissimilar companies, applies Rs 200 cr turnover and 15%-RTP filter, follows Ariba ruling

  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2015(Bang)-TP
  • Tax Payer : NetDevices India Pvt Ltd

ITAT: Applies Rs 200 cr turnover filter to exclude 6 companies, follows Trilogy E-Business ruling

  • In Favour of Assessee
  • Citation Number : TS-310-ITAT-2015(Bang)-TP
  • Tax Payer : Trident Microsystems India Pvt. Ltd

ITAT: Applies Rs. 200 cr turnover-filter, 25% employee-cost & export revenue filters to select comparables

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2015(Bang)-TP
  • Tax Payer : AMD India Private Ltd

ITAT: DRP's conclusion that segmental margins unavailable, erroneous; Annual-report available in public domain

  • In Favour of Assessee
  • Citation Number : TS-307-ITAT-2015(Bang)-TP
  • Tax Payer : Unisys India Private Ltd

ITAT: Benchmarks foreign-currency loan applying internationally recognized LIBOR rate; Follows Siva Industries ruling

  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2015(Bang)-TP
  • Tax Payer : Indegene Lifesystems Pvt Ltd

ITAT: Grants stay subject to Rs. 60 lakhs payment; Disputed comparables covered in assessee’s own case

  • In Favour of Assessee
  • Citation Number : TS-304-ITAT-2015(Bang)-TP
  • Tax Payer : Symphony Marketing Solutions Pvt Ltd

ITAT: Assessee's fluctuating profit margins distinct from cost-plus model, upholds using multiple-year data

  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2015(DEL)-TP
  • Tax Payer : Innodata Isogen India Pvt Ltd

ITAT: Companies functionally comparable, rejects Rs 5-cr turnover filter for assessee having Rs 12.5 cr turnover

  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2015(DEL)-TP
  • Tax Payer : Agilis Information Technologies International Pvt Ltd

ITAT: TPO's failure to adjust comparables for functional dissimilarities results in its exclusion

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2015(Bang)-TP
  • Tax Payer : Sunquest Information Systems (India) Private Limited

ITAT: Excludes 15 functionally dissimilar comparables to assessee engaged in chip-designing

  • In Favour of Assessee
  • Citation Number : TS-296-ITAT-2015(Bang)-TP
  • Tax Payer : LSI Technologies India Private Limited

ITAT: Excludes 19 of 26 comparables on Rs. 200 crore turnover-filter, functional dissimilarity grounds

  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2015(Bang)-TP
  • Tax Payer : Broadcom Communications Technologies Pvt Ltd

ITAT: Excludes 19 of 26 comparables on Rs. 200 crore turnover-filter, functional dissimilarity grounds

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2015(Bang)-TP
  • Tax Payer : Broadcom India Private Limited

ITAT: Follows 3DPLM ruling, excludes 11 functionally dissimilar comparables, also applies 15% RPT-filter

  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2015(Bang)-TP
  • Tax Payer : AT & T Global Business Services India

ITAT:Deletes TP-adjustment; Follows preceding AY decision accepting Commodities Exchange Quotes as CUP

  • In Favour of Assessee
  • Citation Number : TS-290-ITAT-2015(DEL)-TP
  • Tax Payer : Cargill India Pvt Ltd

ITAT: Deletes concealment penalty as facts duly declared; Follows SC Reliance-Petro decision

  • In Favour of Assessee
  • Citation Number : TS-287-ITAT-2015(Mum)-TP
  • Tax Payer : CPS Color India Private Limited