Updates ( 9077 results )

ITAT:Assignment agreement by Denmark AE, an international transaction; Remits matter following precedent

  • In Favour of Both, Partially
  • Citation Number : TS-142-ITAT-2015(Bang)-TP
  • Tax Payer : Tellabs India Private Ltd

ITAT: Grants stay as 84% demand discharged and disputed comparables covered by Cisco-ruling

  • In Favour of Assessee
  • Citation Number : TS-140-ITAT-2015(Bang)-TP
  • Tax Payer : Cegedim Software India Private Ltd

ITAT: Deletes J.P. Morgan Advisors' share issue TP-adjustment following Vodafone / Shell rulings

  • In Favour of Assessee
  • Citation Number : TS-138-ITAT-2015(Mum)-TP
  • Tax Payer : JP Morgan Advisors India Private Limited

ITAT: Directs DRP to consider assessee’s written submissions and factually verify PLI computation

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2015(HYD)-TP
  • Tax Payer : Shri Pharmaceuticals Ltd

ITAT: TP adjustment on loan & IT services stayed applying 'balance of convenience'

  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2015(Bang)-TP
  • Tax Payer : Subex Ltd

ITAT: Deletes J.P. Morgan Securities' share issue TP-adjustment following Vodafone / Shell rulings

  • In Favour of Assessee
  • Citation Number : TS-134-ITAT-2015(Mum)-TP
  • Tax Payer : JP Morgan Securities India Private Limited

ITAT:Directs denovo adjudication on TPO adopting non-AE margins (internal CUP) without reasons

  • In Favour of Assessee
  • Citation Number : TS-133-ITAT-2015(Mum)-TP
  • Tax Payer : Diastar Jewellery Ltd

ITAT: Upholds DRP; Management Fee between resident companies, 'domestic transaction', outside TPO's purview

  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2015(HYD)-TP
  • Tax Payer : Astrix Laboratories Ltd

ITAT: Restores management fees payment for AO’s de-novo consideration, follows jurisdictional HC ruling

  • In Favour of Assessee
  • Citation Number : TS-131-ITAT-2015(DEL)-TP
  • Tax Payer : Rockwell Automation India Pvt Ltd

ITAT: Follows Carlyle ruling, excludes KJMC, Motilal Oswal as comparables for investment services-provider

  • In Favour of Assessee
  • Citation Number : TS-130-ITAT-2015(Mum)-TP
  • Tax Payer : Arisaig Partners India Pvt Ltd

ITAT:Grants partial stay; Technical and Management Service fees covered by earlier order

  • In Favour of Assessee
  • Citation Number : TS-124-ITAT-2015(Bang)-TP
  • Tax Payer : Fosroc Chemicals India Pvt Ltd

ITAT:Grants partial stay to Thomas Cook; AMP, comparables, guarantee commission in dispute

  • In Favour of Assessee
  • Citation Number : TS-123-ITAT-2015(Mum)-TP
  • Tax Payer : Thomas Cook India Ltd

ITAT: Order release of Bank A/c, directs payment of Rs.3.5Cr, grants stay for balance

  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2015(Mum)-TP
  • Tax Payer : Times Infotainment Media Ltd

HC: Upholds ITAT fact-finding on comparables for IT / ITES services, no question of law

  • In Favour of Assessee
  • Citation Number : TS-496-HC-2014-TP
  • Tax Payer : IVY Comptech Limited

ITAT: Grants stay subject to 20% demand payment; Comparables, corporate guarantee in dispute

  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2015(HYD)-TP
  • Tax Payer : Palred Technologies Ltd.

ITAT:Directs payment of only Rs.5Cr out of Rs.158Cr demand; AMP-adjustment covered matter

  • In Favour of Assessee
  • Citation Number : TS-119-ITAT-2015(DEL)-TP
  • Tax Payer : Glaxo Smithkline Consumer Healthcare Ltd

ITAT:Directs DRP to pass speaking order and consider admission of additional evidence

  • In Favour of Assessee
  • Citation Number : TS-118-ITAT-2015(DEL)-TP
  • Tax Payer : Bio Merieux India Pvt Ltd

ITAT:Grants partial stay considering relative hardship; RPT filter, operating margin in dispute

  • In Favour of Assessee
  • Citation Number : TS-116-ITAT-2015(Bang)-TP
  • Tax Payer : Centum Rakon India Pvt Ltd

ITAT:DRP order non-speaking thus non-sustainable; Remits with direction to pass speaking order

  • In Favour of Assessee
  • Citation Number : TS-115-ITAT-2015(DEL)-TP
  • Tax Payer : Delhi Call Centre Private Limited

ITAT: Excludes functionally different comparables following precedents, directs no negative working capital adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-112-ITAT-2015(HYD)-TP
  • Tax Payer : Adaptec (India) P Ltd