Updates ( 9077 results )
ITAT: Excludes as comparable ‘Vishal Information’ outsourcing major activities; Follows TNS-India, Google rulings
- In Favour of Assessee
- Citation Number : TS-256-ITAT-2015(DEL)-TP
- Tax Payer : CSAV Group (India) Pvt Ltd
ITAT: Upholds Rs 200 cr turnover filter for assessee's Rs 30 cr software business; Follows Trilogy ruling
- In Favour of Assessee
- Citation Number : TS-255-ITAT-2015(Bang)-TP
- Tax Payer : Aptean Software India Pvt Ltd
ITAT: Follows Logica ruling, excludes several companies not comparable to assessee software-developer
- In Favour of Assessee
- Citation Number : TS-254-ITAT-2015(Bang)-TP
- Tax Payer : Cypress Semiconductor Technology India Private Limited
ITAT: Directs ALP adjustment on debtors considering credit period alongwith AE sales
- In Favour of Assessee
- Citation Number : TS-252-ITAT-2015(Mum)-TP
- Tax Payer : Information Systems Resource Centre Private Limited
ITAT: Excludes 16 comparables, functionally dissimilar to Mindteck a software-developer; Follows Co-ordinate Bench rulings
- In Favour of Assessee
- Citation Number : TS-251-ITAT-2015(Bang)-TP
- Tax Payer : Mindteck (India) Ltd
ITAT:Upholds CIT’s Sec 263 revision for non-reference by AO to TPO, follows Ranbaxy ruling
- In Favour of Revenue
- Citation Number : TS-248-ITAT-2015(HYD)-TP
- Tax Payer : Quislex Legal Services P Ltd
ITAT: Restores Sulzer’s royalty benchmarking absent clarity in TPO & assessee’s approach
- In Favour of None/NA
- Citation Number : TS-247-ITAT-2015(Mum)-TP
- Tax Payer : Sulzer Pumps India Limited
ITAT: Sets aside DRP’s non-speaking order on selection of 10 comparables, directs fresh-examination
- In Favour of Both, Partially
- Citation Number : TS-245-ITAT-2015(Mum)-TP
- Tax Payer : Saba Software India Pvt Ltd
ITAT: Remits comparability of 2 companies for assessee conducting clinical-trials, all contentions to be examined
- In Favour of Both, Partially
- Citation Number : TS-244-ITAT-2015(Mum)-TP
- Tax Payer : Amgen Technology Pvt Ltd
ITAT: Remands re-examination on issue of AE as tested-party & RPM as MAM
- In Favour of Both, Partially
- Citation Number : TS-242-ITAT-2015(HYD)-TP
- Tax Payer : Granules India Limited
ITAT:Remands Sanyo's AMP issue to TPO for de-novo examination following Sony HC decision
- In Favour of Both, Partially
- Citation Number : TS-241-ITAT-2015(Bang)-TP
- Tax Payer : Sanyo India Private Limited
ITAT: Grants stay as 90% demand discharged, aggregation of international-transactions under TNMM disputed
- In Favour of Assessee
- Citation Number : TS-240-ITAT-2015(Bang)-TP
- Tax Payer : Autoliv India Pvt Ltd
ITAT:Excludes 'Motilal Oswal' a merchant-banker, as comparable with investment advisory services
- In Favour of Assessee
- Citation Number : TS-236-ITAT-2015(Mum)-TP
- Tax Payer : Wells Fargo Real Estate Advisors Private Limited
ITAT: ‘Megasoft’ following different accounting year, not valid comparable; Distinguishes Autodesk ITAT ruling
- In Favour of Assessee
- Citation Number : TS-235-ITAT-2015(Mum)-TP
- Tax Payer : Telelogic India Private Limited
ITAT: Share application money not “international transaction”; Upholds DRP order deleting TP adjustment
- In Favour of Assessee
- Citation Number : TS-234-ITAT-2015(HYD)-TP
- Tax Payer : Hill Country Properties Ltd
ITAT: ‘Wipro’ incomparable to Agnity (software developer), follows own HC case
- In Favour of Assessee
- Citation Number : TS-229-ITAT-2015(DEL)-TP
- Tax Payer : Agnity India Technologies P Ltd
ITAT:Sets aside CIT(A)’s unreasoned order discarding internal comparables, remands for fresh verification
- In Favour of Assessee
- Citation Number : TS-227-ITAT-2015(Mum)-TP
- Tax Payer : KP Sanghvi Jewels Private Limited
ITAT: Brand name, intangibles makes ‘Infosys’, ‘Wipro’ inappropriate comparables, not mere turnover difference
- In Favour of Assessee
- Citation Number : TS-224-ITAT-2015(HYD)-TP
- Tax Payer : CYIENT Ltd
ITAT: Remits comparability of 'KALS Information' (software-developer); Directs consideration of information u/s 133(6)
- In Favour of Assessee
- Citation Number : TS-219-ITAT-2015(Bang)-TP
- Tax Payer : Open Silicon Research P Ltd
ITAT: 'Donation' not part of normal business activity; Directs exclusion from operating profits
- In Favour of Assessee
- Citation Number : TS-214-ITAT-2015(Bang)-TP
- Tax Payer : Capital One Services India Pvt Ltd