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ITAT: Forex gain/loss includible in operating margins; Remits ALP determination on services payment

  • In Favour of Assessee
  • Citation Number : TS-213-ITAT-2015(Bang)-TP
  • Tax Payer : SunGard Soluions (India) Pvt Ltd

ITAT: Excludes ‘Satyam Communications’ for unreliable financial statements; Follows De Shaw & Agnity rulings

  • In Favour of Assessee
  • Citation Number : TS-212-ITAT-2015(HYD)-TP
  • Tax Payer : Broadcom India Technologies Private Limited

ITAT: Applies RPM over TNMM for import of consumer durables for resale

  • In Favour of Assessee
  • Citation Number : TS-210-ITAT-2015(Bang)-TP
  • Tax Payer : Sanyo India Pvt Ltd

ITAT: Directs DRP to pass speaking order on ITES provider’s TP adjustment

  • In Favour of Assessee
  • Citation Number : TS-209-ITAT-2015(DEL)-TP
  • Tax Payer : Copal Research India Pvt Ltd

ITAT: Allows idle capacity adjustment considering specific details of empty work-stations

  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2015(DEL)-TP
  • Tax Payer : GS Engineering & Construction Pvt Ltd

ITAT: Reverses CIT(A)'s 0% RPT-filter, applies 15% threshold; directs functional comparability of high-profit companies

  • In Favour of Both, Partially
  • Citation Number : TS-207-ITAT-2015(Bang)-TP
  • Tax Payer : Multitech Software Systems India Pvt Ltd

ITAT: Decrease in comparable’s profit-margin due to working-capital adjustment, not a criteria for exclusion

  • In Favour of Assessee
  • Citation Number : TS-206-ITAT-2015(Bang)-TP
  • Tax Payer : Softbrands India P Ltd

ITAT: No negative working capital adjustment for assessee- captive service provider; Follows Adaptec-ruling

  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2015(Bang)-TP
  • Tax Payer : Lam Research (India) Private Limited

ITAT: Upholds DRP order; management-fee payment to domestic company, not ‘deemed international transaction’

  • In Favour of Assessee
  • Citation Number : TS-201-ITAT-2015(HYD)-TP
  • Tax Payer : Astrix Laboratories Ltd

ITAT: Remits JCB India's royalty-payment ALP determination to TPO; Follows earlier years' ratio

  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2015(DEL)-TP
  • Tax Payer : JCB India Ltd

ITAT: Excludes ‘Bodhtree’ as comparable to ITES-provider assessee; Applies Rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2015(PUN)-TP
  • Tax Payer : Affinity Express India Pvt Ltd

ITAT: Remits E-Infochips comparability for abnormal profits & functional dissimilarity to TPO

  • In Favour of Both, Partially
  • Citation Number : TS-195-ITAT-2015(HYD)-TP
  • Tax Payer : Electronic Arts Games (India) Pvt Ltd

ITAT: Forex gains part of operating margins; Follows Mindteck India

  • In Favour of Assessee
  • Citation Number : TS-194-ITAT-2015(Bang)-TP
  • Tax Payer : Amba Research India Pvt Ltd

ITAT:Mumbai ITAT again holds 'Motilal Oswal' not comparable to assessee providing investment-advisory services

  • In Favour of None/NA
  • Citation Number : TS-192-ITAT-2015(Mum)-TP
  • Tax Payer : NVP Venture Capital India Private Limited

ITAT:3-pages TPO order passed in hurried manner; Remits issue for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2015(Mum)-TP
  • Tax Payer : Leighton India Contractors Private Limited

ITAT: Upholds TPO's rejection of company with different accounting year as comparable

  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2015(Bang)-TP
  • Tax Payer : Ingersoll-Rand (India) Limited

ITAT: TPO cannot take recourse to external comparables when internal data available

  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2015(DEL)-TP
  • Tax Payer : Birlasoft (India) Limited

ITAT: Excludes 8 comparables, functionally dissimilar to software development service-provider; Follows 3DPLM ruling

  • In Favour of Assessee
  • Citation Number : TS-182-ITAT-2015(Bang)-TP
  • Tax Payer : Actiance India Private Limited

ITAT:Holds Honda Motorcycle's royalty payments at arm's length, remits export commission matter

  • In Favour of Assessee
  • Citation Number : TS-181-ITAT-2015(DEL)-TP
  • Tax Payer : Honda Motorcycle and Scooter India Private Limited

ITAT: Directs consideration of only software-segment margins for ‘Megasoft’; Excludes other comparables following precedents

  • In Favour of Assessee
  • Citation Number : TS-179-ITAT-2015(Bang)-TP
  • Tax Payer : Kodiak Networks India Private Ltd