Updates ( 9079 results )
ITAT:Comparables excluded applying turnonver & RPT filter; Relies on Trilogy & Telcordia ruling
- In Favour of Both, Partially
- Citation Number : TS-133-ITAT-2013(Bang)-TP
- Tax Payer : HCL EAI Services Ltd.
ITAT:No concealment penalty, as TP addition deleted in quantum appeal
- In Favour of Assessee
- Citation Number : TS-132-ITAT-2013(Mum)-TP
- Tax Payer : Deutsche Asset Management (India) Private Ltd.
ITAT: Grants partial relief; Excludes comparables due to functional dissimilarity
- In Favour of Assessee
- Citation Number : TS-131-ITAT-2013(Bang)-TP
- Tax Payer : Logica Private Ltd.
ITAT:Loss-making comparables excludible where losses due to extraordinary factors affecting comparability
- In Favour of Both, Partially
- Citation Number : TS-130-ITAT-2013(Mum)-TP
- Tax Payer : TCL holdings Pvt. Ltd
ITAT:NSE data accepted as additional evidence, TPO directed to determine ALP afresh
- In Favour of Both, Partially
- Citation Number : TS-128-ITAT-2013(IN)-TP
- Tax Payer : JP Morgan Chase Bank
ITAT:Pre-sale & marketing not comparable with commission agency, absent authority to bind principal
- In Favour of Both, Partially
- Citation Number : TS-127-ITAT-2013(Bang)-TP
- Tax Payer : NDS Services Pay - TV Technology Private Limited
ITAT:Upholds TPO's power to select new comparables without first rejecting assessee's comparables
- In Favour of Assessee
- Citation Number : TS-126-ITAT-2013(Mum)-TP
- Tax Payer : Gartner India Research & Advisor Services P Ltd.
ITAT: Upholds ALP for license fee 3% of turnover; follows earlier ruling
- In Favour of Assessee
- Citation Number : TS-124-ITAT-2013(Mum)-TP
- Tax Payer : SGS India Pvt. Ltd
ITAT:DRP directed to pass speaking order; follows HC ruling in Vodafone Essar
- In Favour of Assessee
- Citation Number : TS-120-ITAT-2013(DEL)-TP
- Tax Payer : Dorling Kindersley India Pvt. Ltd.
ITAT:TPO to reconsider TP addition for notional interest; follows earlier ruling
- In Favour of Both, Partially
- Citation Number : TS-119-ITAT-2013(Mum)-TP
- Tax Payer : Cox & Kings Ltd.
ITAT:Treats Haworth as service provider & not distributor; follows rule of consistency
- In Favour of Assessee
- Citation Number : TS-118-ITAT-2013(PUN)-TP
- Tax Payer : Haworth (I) Pvt. Ltd.
ITAT: Follows earlier ruling, denies risk adjustment & 5% benefit
- In Favour of Both, Partially
- Citation Number : TS-117-ITAT-2013(Mum)-TP
- Tax Payer : General Atlantic Pvt. Ltd.
ITAT:Directs re-computation of ALP based on earlier ITAT order
- In Favour of Both, Partially
- Citation Number : TS-116-ITAT-2013(CHNY)-TP
- Tax Payer : Mainetti India Pvt. Ltd.
ITAT:Fresh material evidence demonstrating services to assessee referred to TPO for verification
- In Favour of None/NA
- Citation Number : TS-113-ITAT-2013(Mum)-TP
- Tax Payer : Hyva India Pvt. Ltd
ITAT:Adjustment to be computed with regard to international transactions, not entire sales
- In Favour of Assessee
- Citation Number : TS-110-ITAT-2013(Mum)-TP
- Tax Payer : Twinkle Diamonds
ITAT:TPO can't reject assessee's segmental profit working, without pointing errors
- In Favour of Assessee
- Citation Number : TS-109-ITAT-2013(CHNY)-TP
- Tax Payer : 3i Infotech Ltd.
ITAT:Accepts turnover filter; Foreign exchange gains/losses part of operating profits
- In Favour of Both, Partially
- Citation Number : TS-108-ITAT-2013(Bang)-TP
- Tax Payer : Mercedes Benz Research & Development India Pvt. Ltd.
HC:Upholds reopening of assessment to disallow support charges & fees paid to AE
- In Favour of Revenue
- Citation Number : TS-107-HC-2013(BOM)-TP
- Tax Payer : Rabo India Finance Ltd.
ITAT:Comparability of companies to be tested for each year separately and independently
- In Favour of Revenue
- Citation Number : TS-106-ITAT-2013(Mum)-TP
- Tax Payer : Advance Power Display Systems Ltd
ITAT: Excludes comparables applying turnover filter, functional dissimilarity; follows Trilogy
- In Favour of Both, Partially
- Citation Number : TS-105-ITAT-2013(Bang)-TP
- Tax Payer : Transwitch India Pvt. Ltd.