Updates ( 9079 results )
ITAT:Deletes guarantee commission adjustment; External CUP without comparability analysis, rejected
- In Favour of Assessee
- Citation Number : TS-297-ITAT-2013(Mum)-TP
- Tax Payer : Asian paints Ltd.
ITAT:Management fees / selling commission ALP referred back for readjudication, earlier ruling followed
- In Favour of Assessee
- Citation Number : TS-296-ITAT-2013(Bang)-TP
- Tax Payer : LM Windpower (I) P. Ltd
ITAT: Extraordinary high margin comparables excluded, PBDIT preferred over PBT as PLI
- In Favour of Assessee
- Citation Number : TS-295-ITAT-2013(HYD)-TP
- Tax Payer : BA Continuum India Pvt. Ltd
ITAT: Comparables with extraordinary circumstance like amalgamation excluded, follows earlier rulings
- In Favour of Assessee
- Citation Number : TS-294-ITAT-2013(HYD)-TP
- Tax Payer : Market Tools Research Pvt. Ltd.
ITAT: Comparable showing higher margin due to amalgamation with other company excluded
- In Favour of Assessee
- Citation Number : TS-293-ITAT-2013(HYD)-TP
- Tax Payer : NTT Data India Enterprise Application Services Pvt. Ltd.,
ITAT:Non-speaking DRP order without considering assessee’s objections quashed, matter remitted back
- In Favour of Assessee
- Citation Number : TS-292-ITAT-2013(DEL)-TP
- Tax Payer : Itron Metering Solutions India Pvt. Ltd.
ITAT:AO to re-examine determination of ALP for management expenses
- In Favour of Assessee
- Citation Number : TS-286-ITAT-2013(Mum)-TP
- Tax Payer : Hyva India Pvt .Ltd.
ITAT: ALP under MAP, inapplicable to other transactions;comparables reconsidered following Intoto ruling
- In Favour of Assessee
- Citation Number : TS-285-ITAT-2013(HYD)-TP
- Tax Payer : Convergys Information Management (India) Pvt Ltd
ITAT:TPO to reconsider AMP expenses issue following SB ruling; Sponsorship adjustment deleted
- In Favour of Assessee
- Citation Number : TS-280-ITAT-2013(DEL)-TP
- Tax Payer : LG Electronics India Pvt. Ltd.
ITAT:Concealment penalty for TP addition deleted relying on earlier year ruling
- In Favour of Assessee
- Citation Number : TS-278-ITAT-2013(Ahd)-TP
- Tax Payer : Mastek Ltd.
ITAT:Follows earlier ruling; TP applicability to direct HO expenses not adjudicated
- In Favour of Assessee
- Citation Number : TS-273-ITAT-2013(Mum)-TP
- Tax Payer : Bank of Bahrain & Kuwait
ITAT:Remits back 'combined transaction approach' absent verification of findings by lower authorities
- In Favour of None/NA
- Citation Number : TS-272-ITAT-2013(DEL)-TP
- Tax Payer : VA Tech Escher Wyss Flovel Pvt. Ltd
ITAT:Absent reasons substantiating influence on determiantion of ALP, multiple year data rejected
- In Favour of Assessee
- Citation Number : TS-268-ITAT-2013(DEL)-TP
- Tax Payer : Michael Aram Exports Pvt. Ltd.
ITAT:Raising of objections before DRP can’t substitute hearing opportunity before AO/TPO
- In Favour of Revenue
- Citation Number : TS-267-ITAT-2013(PUN)-TP
- Tax Payer : Sandvik Asia Private Ltd
ITAT:Additional ground being root of ALP adjustment not considered, matter restored back
- In Favour of Both, Partially
- Citation Number : TS-263-ITAT-2013(Mum)-TP
- Tax Payer : JM Financial Institutional Securities Pvt. Ltd.
ITAT:Rectifies inadvertent mistake in stay order related to TP addition
- In Favour of Assessee
- Citation Number : TS-262-ITAT-2013(Mum)-TP
- Tax Payer : Carlyle India Advisors Pvt. Ltd.
ITAT:Confirms export & guarantee commission adjustment; ITAT order in assessee's case followed
- In Favour of Assessee
- Citation Number : TS-260-ITAT-2013(Mum)-TP
- Tax Payer : Reliance Industries Ltd
ITAT:Under capacity utilization adjustment in start-up phase warranted, follows Amdocs ruling
- In Favour of Assessee
- Citation Number : TS-259-ITAT-2013(DEL)-TP
- Tax Payer : Global Turbine Services Inc.
ITAT: List price only indicative price, cannot be sole basis for CUP anlaysis
- In Favour of Assessee
- Citation Number : TS-258-ITAT-2013(CHNY)-TP
- Tax Payer : Redington India Ltd
ITAT:Catering of various food items to airline is 'single transaction' for benchmarking
- In Favour of Assessee
- Citation Number : TS-256-ITAT-2013(Mum)-TP
- Tax Payer : Taj Sats Air Catering Ltd