Updates ( 9077 results )
ITAT: 'Motilal Oswal' and 'Integrated Capital' incomparable to non-binding investment advisory services-provider
- In Favour of Assessee
- Citation Number : TS-178-ITAT-2015(Mum)-TP
- Tax Payer : Q-India Investment Advisors Private Limited
ITAT: AE-segment margin within +/- 5% range by including forex gain as income
- In Favour of Assessee
- Citation Number : TS-177-ITAT-2015(Bang)-TP
- Tax Payer : Msource (India) Pvt Ltd
ITAT: Allows adjustment for higher deprecation charged by assessee than comparables; Follows e-Gain
- In Favour of Assessee
- Citation Number : TS-176-ITAT-2015(Bang)-TP
- Tax Payer : ACI Worldwide Solutions Private Ltd
ITAT: Grants stay subject to demand part-payment, disputed comparables covered by earlier order
- In Favour of Assessee
- Citation Number : TS-175-ITAT-2015(HYD)-TP
- Tax Payer : Excellence Data Research P Ltd
ITAT: Accepts Taxpayer (under winding-up process) conceding to Revenue's appeal on risk-adjustment
- In Favour of Revenue
- Citation Number : TS-174-ITAT-2015(Bang)-TP
- Tax Payer : Decho Technology India Pvt Ltd
ITAT: Rules in assessee’s favor, Marketing-support services not comparable to testing, consultancy services
- In Favour of Assessee
- Citation Number : TS-171-ITAT-2015(DEL)-TP
- Tax Payer : Ciena India Pvt Ltd
ITAT: Rejects entity-TNMM; No AE-transactions in loss-making division shouldn't affect ALP
- In Favour of Assessee
- Citation Number : TS-167-ITAT-2015(Bang)-TP
- Tax Payer : Sysarris Software (India) Pvt Ltd
ITAT: Allows relief on exports to AE-distributors, Pending HC appeal no bar
- In Favour of Assessee
- Citation Number : TS-163-ITAT-2015(Ahd)-TP
- Tax Payer : AIA Engineering Ltd
ITAT: Applies RTP filter and excludes functionally different companies as comparable, follows precedents
- In Favour of Assessee
- Citation Number : TS-162-ITAT-2015(Bang)-TP
- Tax Payer : FMC India Pvt Ltd
ITAT:Remits foreign-currency loan to subsidiary transaction to TPO, follows Hinduja Global ruling
- In Favour of Assessee
- Citation Number : TS-160-ITAT-2015(DEL)-TP
- Tax Payer : Motherson Sumi Systems Ltd
ITAT: Sets aside DRP’s non-speaking order on comparables selection, directs passing of reasoned order
- In Favour of Assessee
- Citation Number : TS-159-ITAT-2015(DEL)-TP
- Tax Payer : Innodata Isogen Pvt Ltd
ITAT: Rules on selection of comparables for software-development & back-office support services segments
- In Favour of Assessee
- Citation Number : TS-156-ITAT-2015(PUN)-TP
- Tax Payer : Principal Global Services Pvt Ltd
ITAT:Upholds CIT(A) order deleting disallowance on reimbursement of expenses to AE
- In Favour of Assessee
- Citation Number : TS-155-ITAT-2015(Bang)-TP
- Tax Payer : Ray + Keshavan Design Associates P Ltd
ITAT: Deletes Rs. 4312 crores share-valuation adjustment following Bombay HC ruling in Vodafone / Shell
- In Favour of Assessee
- Citation Number : TS-153-ITAT-2015(Mum)-TP
- Tax Payer : ATC Telecom Tower Corporation Pvt Ltd
ITAT:Accepts comparable included by CIT (A) / TPO in assessee’s own cases for preceding years
- In Favour of Assessee
- Citation Number : TS-152-ITAT-2015(DEL)-TP
- Tax Payer : Lumax Industries Ltd
ITAT: Remits WC-adjustment computation for verification whether AE advances utilized for asset purchase
- In Favour of Assessee
- Citation Number : TS-148-ITAT-2015(Bang)-TP
- Tax Payer : Symbol Technologies India Pvt Ltd
ITAT: Upholds adjustment on corporate-service fee, allows 50%-reduction towards financial services; Follows precedent
- In Favour of Both, Partially
- Citation Number : TS-147-ITAT-2015(CHANDI)-TP
- Tax Payer : DSM Anti-Sinochem Pharmaceuticals India Private Limited
ITAT: Excludes companies on functional dissimilarity grounds; Applies turnover, RTP filter; Follows precedents
- In Favour of Assessee
- Citation Number : TS-146-ITAT-2015(Bang)-TP
- Tax Payer : Cypress Semiconductor Technology India Private Limited
ITAT: Expense-reimbursement receipts from AE, not part of cost-base, follows LG-Soft ruling
- In Favour of Assessee
- Citation Number : TS-145-ITAT-2015(Bang)-TP
- Tax Payer : NTT DATA FA Insurance Systems (India) Private Limited
ITAT:Remits non-speaking CIT(A) order merely confirming TPO's adjustment without considering assessee's submissions
- In Favour of Assessee
- Citation Number : TS-143-ITAT-2015(DEL)-TP
- Tax Payer : Emerson Process Management Power & Water Solutions India Pvt Ltd