Updates ( 9079 results )
ITAT:ALP determination restored back to AO as CIT(A) allowed relief without examination
- In Favour of Assessee
- Citation Number : TS-255-ITAT-2013(HYD)-TP
- Tax Payer : Raspoly Build Products Pvt. Ltd.
ITAT: Rule 10D documentation requirements voluminous, Only in rare cases all clauses applicable
- In Favour of Assessee
- Citation Number : TS-254-ITAT-2013(CHANDI)-TP
- Tax Payer : Bebo Technologies Pvt.Ltd
ITAT:Software product companies not comparable with captive software development service provider
- In Favour of Assessee
- Citation Number : TS-253-ITAT-2013(HYD)-TP
- Tax Payer : Virtusa India Pvt Ltd
ITAT:No reason to levy penalty where quatum addition deleted
- In Favour of Assessee
- Citation Number : TS-252-ITAT-2013(Mum)-TP
- Tax Payer : Johnson & Johnson Ltd.
ITAT:Segmental results relevant for ALP, not entity level margin; Earlier ruling followed
- In Favour of Assessee
- Citation Number : TS-251-ITAT-2013(Mum)-TP
- Tax Payer : Tecnimont ICB Pvt. Ltd
ITAT:Penalty order also remitted back as ITAT restored quantum appeal for re- adjudication
- In Favour of Assessee
- Citation Number : TS-250-ITAT-2013(Mum)-TP
- Tax Payer : HSBC Electronic Data Processing India Ltd
ITAT: Broking, asset management & merchant banking services not comparable with investment advisory
- In Favour of Assessee
- Citation Number : TS-248-ITAT-2013(Mum)-TP
- Tax Payer : Temasek Holdings Advisors (I) P. Ltd
ITAT:Deletes TP addition on royalty & taxes borne by assessee, RBI approval relied
- In Favour of Both, Partially
- Citation Number : TS-246-ITAT-2013(Mum)-TP
- Tax Payer : Johnson and Johnson Ltd
ITAT:Rejects assessee's contention on non-availability of comparables for BPO services
- In Favour of Assessee
- Citation Number : TS-245-ITAT-2013(Mum)-TP
- Tax Payer : Fugro Survey India Pvt. Ltd.
ITAT:Follows earlier year ruling; TP addition for technical know-how fee deleted
- In Favour of Both, Partially
- Citation Number : TS-244-ITAT-2013(Mum)-TP
- Tax Payer : Merck Ltd.
ITAT: TPO to apply consistent filters for multiple years if facts are similar
- In Favour of Both, Partially
- Citation Number : TS-243-ITAT-2013(CHANDI)-TP
- Tax Payer : DSM Anti Infectives India Ltd.
ITAT:Upheld CUP over TNMM for determining royalty ALP, earlier DRP's order followed
- In Favour of Assessee
- Citation Number : TS-242-ITAT-2013(Mum)-TP
- Tax Payer : Ciba India Ltd.
ITAT:Critical repair details not analysed by AO/CIT(A); Matter restored for further clarification
- In Favour of Revenue
- Citation Number : TS-240-ITAT-2013(Mum)-TP
- Tax Payer : Boskalis Dredging India Pvt. Ltd
ITAT: Deletes TP addition for employee deputation to AE; follows earlier ITAT order
- In Favour of Assessee
- Citation Number : TS-239-ITAT-2013(BOM)-TP
- Tax Payer : 3i Infotech Ltd
ITAT: No adjudication of TP ground required since issue resolved under MAP
- In Favour of Both, Partially
- Citation Number : TS-238-ITAT-2013(Bang)-TP
- Tax Payer : NDS Ltd.
ITAT:Adjustment deleted; TPO/DRP failed to give any reason for specific disallowance
- In Favour of Assessee
- Citation Number : TS-237-ITAT-2013(DEL)-TP
- Tax Payer : Mindarika Pvt. Ltd.
ITAT: Matter restored back to CIT(A), as retrospective amendment made after CIT(A)'s order
- In Favour of Both, Partially
- Citation Number : TS-236-ITAT-2013(Mum)-TP
- Tax Payer : Jazzy Creations Pvt. Ltd.
ITAT: High end services like KPO not comparable with routine back office services
- In Favour of Assessee
- Citation Number : TS-234-ITAT-2013(Bang)-TP
- Tax Payer : Symphony Marketing Solutions India Pvt. Ltd
ITAT: Directs fresh ALP determination; TPO to reconsider application of appropriate method
- In Favour of Revenue
- Citation Number : TS-233-ITAT-2013(Mum)-TP
- Tax Payer : Trigyn Technologies Ltd.
ITAT:Following earlier ruling, ITAT confirms guarantee commission addition, determines ALP at 0.5
- In Favour of Assessee
- Citation Number : TS-229-ITAT-2013(Mum)-TP
- Tax Payer : Nimbus Communications Ltd