Updates ( 9079 results )
ITAT:Revenue's appeal dismissed relying on ITAT's ruling in assessee's own case
- In Favour of Assessee
- Citation Number : TS-228-ITAT-2013(Mum)-TP
- Tax Payer : Welspun Zucchi Textiles
ITAT: No instant rejection of claim for working capital/ risk adjustment, without analysis
- In Favour of Assessee
- Citation Number : TS-227-ITAT-2013(DEL)-TP
- Tax Payer : Qualcomm India Pvt. Ltd.
ITAT:Quasi-judicial forum like DRP, obligated to pass speaking order
- In Favour of Assessee
- Citation Number : TS-225-ITAT-2013(Ahd)-TP
- Tax Payer : GE India Industrial Pvt. Ltd.
ITAT: Directs fresh determination imported raw material's ALP, relying on earlier year order
- In Favour of Assessee
- Citation Number : TS-224-ITAT-2013(Mum)-TP
- Tax Payer : Merck Limited
ITAT:Confirms CIT(A) order accepting assessee's ALP based on CUP
- In Favour of Assessee
- Citation Number : TS-222-ITAT-2013(CHNY)-TP
- Tax Payer : Alden Prepress Services
ITAT:Allows capacity adjustment while working out tested party margin
- In Favour of Assessee
- Citation Number : TS-221-ITAT-2013(PUN)-TP
- Tax Payer : Ariston Thermo India Limited
ITAT: Upholds benchmarking based on LIBOR for interest on subsidiary lending
- In Favour of Assessee
- Citation Number : TS-218-ITAT-2013(CHNY)-TP
- Tax Payer : Siva Ventures Ltd.
ITAT:Follows earlier order; Rejects internal TNMM for benchmarking sourcing of spares
- In Favour of Assessee
- Citation Number : TS-217-ITAT-2013(PUN)-TP
- Tax Payer : Piaggio Vehicles Pvt. Ltd
ITAT: Use of single year data mandatory barring exceptional situations
- In Favour of Assessee
- Citation Number : TS-213-ITAT-2013(CHNY)-TP
- Tax Payer : Zenta Knowledge Servces Private Limited
ITAT:DRP must pass speaking order if request for withdrawal of objections denied
- In Favour of Assessee
- Citation Number : TS-208-ITAT-2013(Mum)-TP
- Tax Payer : Truetzschler India Pvt. Ltd
ITAT:Deletes TP addition for freight receipts/expenses relying on earlier orders
- In Favour of Assessee
- Citation Number : TS-207-ITAT-2013(Mum)-TP
- Tax Payer : Agility Logistics Private Limited
ITAT:Restricts TP adjustment to value of international transactions, not entire turnover
- In Favour of Assessee
- Citation Number : TS-205-ITAT-2013(Mum)-TP
- Tax Payer : Alstom Projects India Ltd.
ITAT:DRP to analyse functional comparability; Assessee's mistake no basis for imposing non-comparables
- In Favour of Assessee
- Citation Number : TS-203-ITAT-2013(CHNY)-TP
- Tax Payer : William Hare (India) Pvt. Ltd
ITAT: 5% safe harbour benefit only a tolerance range, not a standard deduction
- In Favour of Revenue
- Citation Number : TS-202-ITAT-2013(Mum)-TP
- Tax Payer : Vershraj Export Pvt. Ltd.
ITAT: Assessee exporting on AE's behalf held as 'non-manufacturing exporter'
- In Favour of Both, Partially
- Citation Number : TS-200-ITAT-2013(Mum)-TP
- Tax Payer : Glenmark Exports Ltd
ITAT:Rejects capacity utilisation adjustment for jewellery manufacturer absent comparables details
- In Favour of Both, Partially
- Citation Number : TS-199-ITAT-2013(Mum)-TP
- Tax Payer : Royal Star Jewellery Private Ltd.
ITAT: Assessee accepted as tested party as being less complex than AE
- In Favour of Both, Partially
- Citation Number : TS-198-ITAT-2013(Ahd)-TP
- Tax Payer : Missionpharma Logistice (India) Pvt Ltd.
ITAT: TP addition deleted as transaction price within +/-5% of TPO's ALP
- In Favour of Assessee
- Citation Number : TS-196-ITAT-2013(Mum)-TP
- Tax Payer : Mettler Toledo (India) Pvt Ltd
ITAT: 28% margin comparable can't fall in super-profit category; 50-100% margin required
- In Favour of Both, Partially
- Citation Number : TS-195-ITAT-2013(Mum)-TP
- Tax Payer : Syscom Corporation Ltd.
ITAT:No profit attribution to NR shipping Co, when DAPE remunerated at ALP
- In Favour of Assessee
- Citation Number : TS-194-ITAT-2013(DEL)-TP
- Tax Payer : ANL Singapore Pvt. Ltd