Updates ( 9077 results )
ITAT:ECB rates as per RBI circular appropriate benchmark for AE loan interest
- In Favour of Both, Partially
- Citation Number : TS-58-ITAT-2014(Mum)-TP
- Tax Payer : Ion Exchange (I) Ltd.
ITAT:Follows earlier ruling; CUP most appropriate method for benchmarking commission payment
- In Favour of Both, Partially
- Citation Number : TS-57-ITAT-2014(Mum)-TP
- Tax Payer : KSB Pumps Ltd.
ITAT:Allows 11 discount for differences in volume, credit risk; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-56-ITAT-2014(Mum)-TP
- Tax Payer : Living Stones
ITAT: Deletes concealment penalty on technical know-how fee, considering TP adjustment deletion
- In Favour of Both, Partially
- Citation Number : TS-54-ITAT-2014(Mum)-TP
- Tax Payer : Merck Ltd.
ITAT: TPO to recompute ALP of AMP expense following SB ruling in L.G.Electronics
- In Favour of Assessee
- Citation Number : TS-53-ITAT-2014(Mum)-TP
- Tax Payer : Johnson & Johnson Ltd.
ITAT: Upholds CIT(A) Order, allows 5% volume discount & benefit of +/-5%
- In Favour of Assessee
- Citation Number : TS-52-ITAT-2014(Mum)-TP
- Tax Payer : Colour Chem Ltd
ITAT: Incurring losses only in current year not ground to reject comparables
- In Favour of Assessee
- Citation Number : TS-50-ITAT-2014(Mum)-TP
- Tax Payer : Welspun Zucchi Textiles Ltd.
ITAT:Upholds TNMM over CPM; Assessee itself offered TNMM as alternate method
- In Favour of Both, Partially
- Citation Number : TS-44-ITAT-2014(HYD)-TP
- Tax Payer : Saven Technologies Ltd.
ITAT: TPO cannot question commercial wisdom of assessee; Follows HC ruling in EKL appliances
- In Favour of Assessee
- Citation Number : TS-43-ITAT-2014(HYD)-TP
- Tax Payer : Air Liquide Engineering India P. Ltd
ITAT:Upholds profit sharing based on rate card system for logistic service provider
- In Favour of Assessee
- Citation Number : TS-39-ITAT-2014(Mum)-TP
- Tax Payer : DHL Danzas Lemuir Pvt . Ltd.
ITAT: Rejects comparables for extraordinary events, functional dissimilarity; Follows Intoto Software ruling
- In Favour of Both, Partially
- Citation Number : TS-38-ITAT-2014(HYD)-TP
- Tax Payer : CNO IT Services (India) Pvt. Ltd.
ITAT: DRP can’t set aside matter to AO; Excludes functionally different comparables
- In Favour of Both, Partially
- Citation Number : TS-367-ITAT-2013(Bang)-TP
- Tax Payer : IBM India Pvt. Ltd.
ITAT:Recoupment from AE is international transaction, reporting it as Note not proper
- In Favour of Both, Partially
- Citation Number : TS-36-ITAT-2014(Mum)-TP
- Tax Payer : Nobel Biocare India Pvt . Ltd.
ITAT: Rejects comparable engaged in diversified activities, absent segmental information
- In Favour of Assessee
- Citation Number : TS-35-ITAT-2014(Mum)-TP
- Tax Payer : Carlyle India Advisors Pvt. Ltd.
ITAT: Accepts internal TNMM over external TNMM, relies on Tecnimont ICB ruling
- In Favour of Assessee
- Citation Number : TS-33-ITAT-2014(Mum)-TP
- Tax Payer : Cable & Wireless (India) Ltd.
ITAT: Interest on deposit with Citibank at ALP, rate same for third parties
- In Favour of Assessee
- Citation Number : TS-32-ITAT-2014(Mum)-TP
- Tax Payer : Orbitech Ltd.
ITAT: Extends stay in Maersk Global Special Bench case
- In Favour of Assessee
- Citation Number : TS-31-ITAT-2014(Mum)-TP
- Tax Payer : Maersk Global Service Centres (India) Pvt. Ltd.
ITAT: Rejects comparable with high turnover, low employee cost ratio & unreliable financial results
- In Favour of Both, Partially
- Citation Number : TS-30-ITAT-2014(HYD)-TP
- Tax Payer : Market Tools Research Pvt. Ltd.
ITAT:Approves royalty ALP, rejects TPO's comparison of gross rates with net royalty
- In Favour of Assessee
- Citation Number : TS-29-ITAT-2014(Mum)-TP
- Tax Payer : Dow Agrosciences India Pvt. Ltd.
ITAT:Royalty payment at ALP considering average royalty rate as per RBI/SIA approvals
- In Favour of Assessee
- Citation Number : TS-28-ITAT-2014(Mum)-TP
- Tax Payer : Johnson & Johnson Ltd.