Updates ( 9077 results )

Filters

ITAT: Accepts higher RPT filter following Logica ruling, excludes 2 companies with RTP>15%

  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2014(Bang)-TP
  • Tax Payer : Symbol Technologies India Pvt Ltd

ITAT: MP allowed, forex gain and e-Zest comparable exclusion considered, directs margin re-computation

  • In Favour of Assessee
  • Citation Number : TS-464-ITAT-2014(Bang)-TP
  • Tax Payer : Bearing Point Property Services Private Limited

ITAT: Accepts TPO's exclusion of 'Genesys' having persistent losses as not industry representative

  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2014(Bang)-TP
  • Tax Payer : Magma Design Automation India Pvt.Ltd.

ITAT:Accepts Toluna India ruling as functionally pari materia, revenue model difference not decisive

  • In Favour of Both, Partially
  • Citation Number : TS-462-ITAT-2014(DEL)-TP
  • Tax Payer : Lear Automotive India P Ltd

ITAT: Interest greater than LIBOR on loan to subsidiary accepted as ALP

  • In Favour of Assessee
  • Citation Number : TS-461-ITAT-2014(Mum)-TP
  • Tax Payer : Bhansali & Co

ITAT: Restores addition on credit risk expenditure charged by HO, follows AY 2002-03 order

  • In Favour of Both, Partially
  • Citation Number : TS-460-ITAT-2014(Mum)-TP
  • Tax Payer : Credit Agricole Corporate and Investment Bank

ITAT: Deletes TP addition on royalty, allied payments; Follows AY 2008-09 ITAT, HC orders

  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2014(DEL)-TP
  • Tax Payer : Mindarika Private Limited

ITAT:Follows decision for earlier AY upholding use of Berry ratio for Mitsubishi

  • In Favour of Assessee
  • Citation Number : TS-458-ITAT-2014(DEL)-TP
  • Tax Payer : Mitsubishi Corporation India Pvt Ltd

ITAT:No income arises on issue of equity shares, deletes TP addition following Vodafone-IV

  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2014(Mum)-TP
  • Tax Payer : MSC Crewing Services P. Ltd

ITAT:Follows earlier order, ‘Accentia’, ‘Infosys BPO’ incomparable to call centre service provider

  • In Favour of Assessee
  • Citation Number : TS-456-ITAT-2014(HYD)-TP
  • Tax Payer : C3i Support Services Private Limited

ITAT:Upholds comparative risk analysis under treaty vs facultative reinsurance

  • In Favour of Assessee
  • Citation Number : TS-455-ITAT-2014(DEL)-TP
  • Tax Payer : IFFCO Tokio General Insurance Company Limited

ITAT:No penalty u/s 271(1)(c) imposable once TP addition deleted following earlier AY order

  • In Favour of Assessee
  • Citation Number : TS-454-ITAT-2014(DEL)-TP
  • Tax Payer : Panasonic Consumer India Pvt Ltd

ITAT:Restores management fees ALP determination for de-novo consideration following Delhi HC’s Cushman ruling

  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2014(DEL)-TP
  • Tax Payer : Rockwell Automation India Pvt. Ltd.

ITAT: Nucleus not comparable post amalgamation owing business model changes, follows HSBC ruling

  • In Favour of Assessee
  • Citation Number : TS-451-ITAT-2014(DEL)-TP
  • Tax Payer : Ameriprise India Pvt. Ltd

HC: Upholds ITAT order excluding companies relying on earlier decisions; Dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-450-HC-2014(AP)-TP
  • Tax Payer : Capital IQ Information Systems (India) Pvt. Ltd.

ITAT: Upholds CIT(A) order, adjustment under TNMM restricted to AE transactions only

  • In Favour of Assessee
  • Citation Number : TS-449-ITAT-2014(DEL)-TP
  • Tax Payer : Alcatel India Limited

ITAT:Restores for re-determination of royalty ALP applying TNMM, follows earlier AY ruling

  • In Favour of Assessee
  • Citation Number : TS-448-ITAT-2014(Bang)-TP
  • Tax Payer : Toyota Kirloskar Auto Parts Pvt. Ltd.

ITAT: Grants stay as TP-issues fully covered by Vodafone’s share issue ruling

  • In Favour of Assessee
  • Citation Number : TS-447-ITAT-2014(Mum)-TP
  • Tax Payer : HSBC Securities and Capital Markets

ITAT: Holds forex gain actually realized, operating in nature; Excludes functionally dissimilar comparables

  • In Favour of Assessee
  • Citation Number : TS-446-ITAT-2014(Bang)-TP
  • Tax Payer : Airbus India Operations Private Limited

ITAT: Excludes 'Infosys' for its giant operations, follows Agnity India HC ruling

  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2014(DEL)-TP
  • Tax Payer : Fidelity Business Services Private Limited