Updates ( 9077 results )
ITAT: Excludes 6 comparables functionally dissimilar from software-developer assessee; Follows Invensys ruling
- In Favour of Assessee
- Citation Number : TS-286-ITAT-2015(HYD)-TP
- Tax Payer : Net Cracker Technology Solutions (India) P Ltd
ITAT:Confirms CIT(A) order; Closing stock variation part of operating cost
- In Favour of Assessee
- Citation Number : TS-285-ITAT-2015(LKW)-TP
- Tax Payer : Rahman Industries Ltd
ITAT: Treats forex-gain as part of operating income, nexus with business activity undisputed
- In Favour of Assessee
- Citation Number : TS-284-ITAT-2015(Bang)-TP
- Tax Payer : Denso Kirloskar Industries Pvt Ltd
ITAT: Excludes 14 functionally dissimilar comparables for software-developer assessee, follows NXP Semiconductors ruling
- In Favour of Assessee
- Citation Number : TS-283-ITAT-2015(Bang)-TP
- Tax Payer : LSI Research (India) P Ltd
ITAT: Allows 50% employee-cost filter considering prior year ratio; Excludes dissimilar comparables
- In Favour of Assessee
- Citation Number : TS-281-ITAT-2015(JPR)-TP
- Tax Payer : Integrated Decisions and Systems (India) Private Limited
ITAT:Sets aside CIT(A)’s penalty order as quantum appeal restored for de-novo consideration
- In Favour of Assessee
- Citation Number : TS-280-ITAT-2015(DEL)-TP
- Tax Payer : Emerson Process Management Power & Water Solutions India Pvt Ltd
ITAT: Rejects TPO's CUP-method (using database prices) to benchmark AE exports
- In Favour of Assessee
- Citation Number : TS-279-ITAT-2015(Ahd)-TP
- Tax Payer : Schutz Dishman Bio-Tech Pvt Ltd
ITAT: Allows incentive expense exclusion, remits Amadeus's AMP determination for remaining expenses
- In Favour of Assessee
- Citation Number : TS-277-ITAT-2015(DEL)-TP
- Tax Payer : AMADEUS INDIA PVT LTD
ITAT: 'Bodhtree' uncontested earlier held as comparable; Consolidated financials incomparable with standalone accounts
- In Favour of Assessee
- Citation Number : TS-276-ITAT-2015(Bang)-TP
- Tax Payer : Metric Stream Infotech (India) Pvt Ltd
ITAT:Deletes Rs. 105 cr addition; Indenting commission rate from AEs higher than non-AE transactions
- In Favour of Assessee
- Citation Number : TS-275-ITAT-2015(DEL)-TP
- Tax Payer : Sumitomo Corporation India Pvt Ltd
ITAT: Companies engaged in product development, owning significant IPR uncomparable to software developer
- In Favour of Assessee
- Citation Number : TS-274-ITAT-2015(DEL)-TP
- Tax Payer : Global Logic India Pvt Ltd
ITAT:Deletes TP adjustment; Cannot equate investment advisory services with marketing support services
- In Favour of Assessee
- Citation Number : TS-273-ITAT-2015(Mum)-TP
- Tax Payer : Deutsche Asset Management (India) Pvt Ltd
ITAT: Entity spending 90% of cost on outsourcing not comparable to captive ITeS business
- In Favour of Assessee
- Citation Number : TS-272-ITAT-2015(DEL)-TP
- Tax Payer : Xchanging Technology Services India Pvt Ltd
ITAT: Deletes adjustment on technical fees payment; Follows Honeywell Turbo Technologies ruling
- In Favour of Assessee
- Citation Number : TS-270-ITAT-2015(PUN)-TP
- Tax Payer : Bobst India Private Limited
ITAT: Excludes 4 comparables following earlier AY order; Remits working capital adjustment
- In Favour of Assessee
- Citation Number : TS-266-ITAT-2015(DEL)-TP
- Tax Payer : Toluna India Pvt Ltd
ITAT: Forex gain / loss operating income; CBDT safe-harbor notification inapplicable; Follows Westfalia ruling
- In Favour of Assessee
- Citation Number : TS-264-ITAT-2015(DEL)-TP
- Tax Payer : SSP India Pvt Ltd
ITAT: Excludes ‘Bodhtree’ having drastic fluctuations in operating margins; Follows Mindtech, PTC-Software rulings
- In Favour of Assessee
- Citation Number : TS-263-ITAT-2015(Ahd)-TP
- Tax Payer : Allscripts (India) Private Ltd
ITAT: Bodhtree’s Data Cleansing Division comparable to assessee (ITES provider); Distinguishes NXP ruling
- In Favour of None/NA
- Citation Number : TS-262-ITAT-2015(Bang)-TP
- Tax Payer : e4e Business Solutions India Private Limited
ITAT: Follows 3PLM ruling, comparables & business-profile identical; Excludes 12 comparables
- In Favour of Assessee
- Citation Number : TS-259-ITAT-2015(Bang)-TP
- Tax Payer : Sonus Networks India Private Limited
ITAT: ‘Motilal Oswal’, 'IDFC' functionally different from Bain providing non-binding investment advisory
- In Favour of Assessee
- Citation Number : TS-257-ITAT-2015(Mum)-TP
- Tax Payer : Bain Capital Advisors (India) Private Limited