Updates ( 9079 results )
ITAT:Follows earlier rulings, TPO to compute ALP after verifying assessee's functional profile
- In Favour of Both, Partially
- Citation Number : TS-104-ITAT-2013(DEL)-TP
- Tax Payer : Bechtel India Pvt. Ltd.
ITAT: Giant companies having turnover multiple times higher than assessee's, not comparable
- In Favour of Assessee
- Citation Number : TS-102-ITAT-2013(HYD)-TP
- Tax Payer : Patni Telecom Solutions Pvt. Ltd.
ITAT:Directs re-computation of ALP in line with earlier Ascendas ruling
- In Favour of Assessee
- Citation Number : TS-100-ITAT-2013(CHNY)-TP
- Tax Payer : Ascendas (India) Pvt.Ltd.
ITAT:Raw materials 'foundation' of manufacturing, company using different raw materials not comparable
- In Favour of Assessee
- Citation Number : TS-90-ITAT-2013(Kol)-TP
- Tax Payer : Manaksia Limited
ITAT: Allows depreciation adjustment, upholds cash profit / operating cost as PLI
- In Favour of Assessee
- Citation Number : TS-89-ITAT-2013(Mum)-TP
- Tax Payer : Reuters India P. Ltd
ITAT: Follows earlier year order, TPO to determine ALP of royalty afresh
- In Favour of Both, Partially
- Citation Number : TS-88-ITAT-2013(Mum)-TP
- Tax Payer : Chiron Behring Vaccines Pvt. Ltd
ITAT:Credit period interest to parent not profit transfer mechanism, but deductible expenditure
- In Favour of Assessee
- Citation Number : TS-85-ITAT-2013(Mum)-TP
- Tax Payer : Ricoh India Ltd
ITAT: Failure to consider cited SB ruling amounts to 'mistake apparent from record'
- In Favour of Both, Partially
- Citation Number : TS-83-ITAT-2013(HYD)-TP
- Tax Payer : Deloitte Consulting India Pvt. Ltd
ITAT:Adjusts ALP towards advt. & sales expenses, as they pertained to domestic sales
- In Favour of Both, Partially
- Citation Number : TS-81-ITAT-2013(CHNY)-TP
- Tax Payer : Funskool (India) Ltd
ITAT:Follows MCI Com, Excludes 2 functionally different engineering companies
- In Favour of Assessee
- Citation Number : TS-80-ITAT-2013(DEL)-TP
- Tax Payer : H&M Hennes & Mauritz India Pvt. Ltd
ITAT:TPO can't determine ALP of royalty at Nil, earlier ruling followed
- In Favour of Assessee
- Citation Number : TS-79-ITAT-2013(Mum)-TP
- Tax Payer : SC Enviro Agro India Pvt. Ltd.
ITAT: Advertisement payments for prime & non-prime time slot can't be aggregated for benchmarking
- In Favour of Revenue
- Citation Number : TS-76-ITAT-2013(Mum)-TP
- Tax Payer : Media Content and Communications Services (India) P. Ltd
ITAT: Upholds validity of revision u/s 263 for failure to make reference to TPO
- In Favour of Revenue
- Citation Number : TS-74-ITAT-2013(Ahd)-TP
- Tax Payer : Intas Pharmaceuticals Ltd.
ITAT:Accepts Internal segmental TNMM for benchmarking, given availability of segmental accounts
- In Favour of Assessee
- Citation Number : TS-73-ITAT-2013(Mum)-TP
- Tax Payer : Sandoz Pvt. Ltd.
ITAT: Matter remitted to provide opportunity to rebut comparable's Info obtained u/s 133(6)
- In Favour of Both, Partially
- Citation Number : TS-682-ITAT-2012(HYD)-TP
- Tax Payer : SumTotal Systems (India) P Ltd
ITAT: CIT(A) to give reasons before excluding 'super profit' / 'low margin' comparables
- In Favour of Both, Partially
- Citation Number : TS-681-ITAT-2012(Bang)-TP
- Tax Payer : Meritor LVS India P. Ltd.
ITAT: Denies 5 ‘standard deduction’ owing to retro amendment by Finance Act 2012
- In Favour of Revenue
- Citation Number : TS-680-ITAT-2012(Mum)-TP
- Tax Payer : Bayer CropScience Ltd
ITAT: Stay expired on Aug 22 extended by 180 days, Hearing on Dec 6 2012
- In Favour of Assessee
- Citation Number : TS-679-ITAT-2012(Bang)-TP
- Tax Payer : Witness System Software P. Ltd
ITAT: Assessee’s stay application dismissed owing to non-cooperation, Hearing on Oct 30
- In Favour of Assessee
- Citation Number : TS-678-ITAT-2012(HYD)-TP
- Tax Payer : Satyam Venture Engg. Services P.Ltd.