Updates ( 9077 results )

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ITAT: Holds CUP as MAM for commission paid; Follows earlier order; Matter remanded

  • In Favour of Both, Partially
  • Citation Number : TS-27-ITAT-2015(Mum)-TP
  • Tax Payer : KSB Pumps Ltd

ITAT:Quashes CIT(A) order as additional evidence admitted without a speaking order

  • In Favour of Revenue
  • Citation Number : TS-26-ITAT-2015(PAN)-TP
  • Tax Payer : Betts India Pvt Ltd

SC: Dismisses Revenue's SLP in Voda India’s call-centre case; HC to decide on merits

  • In Favour of Assessee
  • Citation Number : TS-24-SC-2015-TP
  • Tax Payer : Vodafone India Services Pvt Ltd

ITAT: Excludes comparables functionally different to assessee rendering advisory & support services; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-22-ITAT-2015(Mum)-TP
  • Tax Payer : BP India Services Private Limited

ITAT: Grants conditional stay of demand upon partial payment of Rs. 75 lakhs in 2 instalments

  • In Favour of Assessee
  • Citation Number : TS-21-ITAT-2015(DEL)-TP
  • Tax Payer : Lionbridge Technologies Pvt Ltd

ITAT: TPO to allow 0.85% risk-adjustment as earlier computed, but absent in final analysis

  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2015(HYD)-TP
  • Tax Payer : DE Shaw India Software Pvt Ltd

ITAT: Grants full stay; Balance of convenience in assessee’s favour as comparables, covered matter

  • In Favour of Assessee
  • Citation Number : TS-18-ITAT-2015(DEL)-TP
  • Tax Payer : Actis Advisers Pvt Ltd

ITAT:Full stay granted; Prima-facie case established, disputed comparables, covered matter

  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2015(HYD)-TP
  • Tax Payer : Market Tools Research Pvt Ltd

ITAT: Accepts EURIBOR as interest benchmark for outbound foreign currency loan

  • In Favour of Assessee
  • Citation Number : TS-11-ITAT-2015(HYD)-TP
  • Tax Payer : Mylan Laboratories Ltd

ITAT: Upholds DRP, excludes Kals as functionally dissimilar from software service provider

  • In Favour of Assessee
  • Citation Number : TS-10-ITAT-2015(Mum)-TP
  • Tax Payer : Prana Studios Pvt Ltd

ITAT: Grants Stay; Appeal on Trademark Transfer adjustment, posted for Jan 29

  • In Favour of Assessee
  • Citation Number : TS-9-ITAT-2015(HYD)-TP
  • Tax Payer : Zuari Cement Limited

ITAT: Provides relief to IT / ITeS Company; Excludes comparables following Co-ordinate Bench rulings

  • In Favour of Assessee
  • Citation Number : TS-478-ITAT-2014(Bang)-TP
  • Tax Payer : Ariba Technologies India Private Limited

ITAT:Upholds aggregation of closely linked transactions to determine ALP ; Accepts entity TNMM vs CUP

  • In Favour of Assessee
  • Citation Number : TS-477-ITAT-2014(PUN)-TP
  • Tax Payer : Cummins India Limited

ITAT: Upper limit of turnover filter upheld; Distinguishes Capgemini ruling

  • In Favour of Assessee
  • Citation Number : TS-476-ITAT-2014(Bang)-TP
  • Tax Payer : Tory Harris Business Solutions Pvt Ltd

ITAT: Accepts TPO’s exclusion of six comparables , no judicial precedents for inclusion

  • In Favour of Both, Partially
  • Citation Number : TS-7-ITAT-2015(HYD)-TP
  • Tax Payer : NTT DATA India Enterprise Application Services P Ltd

ITAT: Deletes interest adjustment on loan, accepts internal CUP at international rates

  • In Favour of Assessee
  • Citation Number : TS-474-ITAT-2014(PUN)-TP
  • Tax Payer : Varroc Engineering Pvt Ltd

ITAT:Rectifies ITAT direction to consider subsequent year comparables rate, allows assessee's MA

  • In Favour of Assessee
  • Citation Number : TS-6-ITAT-2015(HYD)-TP
  • Tax Payer : Triniti Advanced Software Labs (P) Ltd

ITAT: Excludes companies functionally incomparable to pure software services developer, follows earlier decisions

  • In Favour of Assessee
  • Citation Number : TS-473-ITAT-2014(Bang)-TP
  • Tax Payer : AT & T Global Business Services India P Ltd

ITAT: Entire management fee can't be disallowed, if incurred wholly and exclusively for business

  • In Favour of Assessee
  • Citation Number : TS-469-ITAT-2014(Bang)-TP
  • Tax Payer : Safran Aerospace India Pvt Ltd

ITAT: Follows earlier order, Whirlpool's India Branch not ‘PE’; No income no TP

  • In Favour of Assessee
  • Citation Number : TS-468-ITAT-2014(DEL)-TP
  • Tax Payer : Whirlpool India Holdings Ltd