Updates ( 9077 results )

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ITAT: RBI approval implies payments at arm's length; Upholds Royalty @4%

  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2014(DEL)-TP
  • Tax Payer : Owens Corning Industries (India) Pvt. Ltd.

ITAT:TPO's job limited to determine price of comparable services; commercial expediency irrelevant

  • In Favour of Assessee
  • Citation Number : TS-327-ITAT-2014(DEL)-TP
  • Tax Payer : AWB India Pvt Ltd.

ITAT: Necessary to prove rendering of services by AE; Directs furnishing of evidence

  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2014(Bang)-TP
  • Tax Payer : Cisco Systems Capital (India) Pvt.Ltd.

ITAT: Directs TPO to apply employee cost filter properly; 4 comparables failed filter

  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2014(Mum)-TP
  • Tax Payer : Ness Technologies (India) Private Limited

ITAT: Rules on RPT filter computation; 'related party / total expense' ratio relevant

  • In Favour of Assessee
  • Citation Number : TS-322-ITAT-2014(PUN)-TP
  • Tax Payer : SunGard Solutions (India) Pvt. Ltd.

ITAT:Can't supplement work done at assessment; Adjustment based on misconceived facts deleted

  • In Favour of Assessee
  • Citation Number : TS-321-ITAT-2014(DEL)-TP
  • Tax Payer : Harper Collins Publishers India Ltd

ITAT: Upholds DRP's exclusion of 'Excel Infoways' making super normal profit of 203.8%

  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2014(Mum)-TP
  • Tax Payer : Willis Processing Services (India) Pvt. Ltd.

ITAT: Excludes non-AE domestic expenditure not related to international transaction while computing PLI

  • In Favour of Both, Partially
  • Citation Number : TS-315-ITAT-2014(HYD)-TP
  • Tax Payer : D.E. Shaw India Software (P) Ltd.

ITAT: Grants partial stay to P&G Hygiene & Healthcare considering earlier year refund

  • In Favour of Assessee
  • Citation Number : TS-313-ITAT-2014(Mum)-TP
  • Tax Payer : Procter & Gamble Hygiene and Health Care Limited

ITAT: Restores 'Bodhtree' on account of demerger; Excludes low employee cost ratio companies

  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2014(Mum)-TP
  • Tax Payer : Stream International Services Private Limited

ITAT: Directs TPO to re-adjudicate Zimmer's AMP adjustment in accordance with LG ruling

  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2014(DEL)-TP
  • Tax Payer : Zimmer India P. Ltd.

ITAT:Deletes addition applying ‘principle of proportionality’, profit on entity level sales incorrect

  • In Favour of Assessee
  • Citation Number : TS-303-ITAT-2014(Mum)-TP
  • Tax Payer : Dina Sudhir Shah

ITAT: Low capacity utilization industry trend, allows relief to assessee

  • In Favour of Both, Partially
  • Citation Number : TS-300-ITAT-2014(Mum)-TP
  • Tax Payer : Petro Araldite Pvt. Ltd.

ITAT: Stays balance tax demand on overdue receivable interest and IT/ITeS services adjustment

  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2014(HYD)-TP
  • Tax Payer : Syniverse Mobile Solutions P. Ltd.

ITAT: Upholds valuation certificates for benchmarking capital goods imports

  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2014(Mum)-TP
  • Tax Payer : TRUMPF India Private Limited

ITAT: Restores ALP computation considering revised segmental results; DRP directions not properly followed 

  • In Favour of Assessee
  • Citation Number : TS-296-ITAT-2014(Bang)-TP
  • Tax Payer : Digital Juice Animations Pvt. Ltd.

ITAT: Restores ALP determination of technical fees absent TPO/DRP's verification

  • In Favour of Both, Partially
  • Citation Number : TS-295-ITAT-2014(DEL)-TP
  • Tax Payer : VA Tech Escher Wyss Flovel Pvt. Ltd.

ITAT: Rejects Infosys BPO with 52 times higher turnover as comparable

  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2014(HYD)-TP
  • Tax Payer : Berkadia Services India Private Ltd.

ITAT: Holds no mark-up on mere expense recovery absent service element

  • In Favour of Assessee
  • Citation Number : TS-293-ITAT-2014(Bang)-TP
  • Tax Payer : FCG Software Services (India) Pvt. Ltd

ITAT: Excludes companies with turnover > Rs. 200 crores, directs TPO to workout suitable risk adjustment

  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2014(Bang)-TP
  • Tax Payer : I.P. Unity Communications Pvt. Ltd.