Updates ( 9016 results )
ITAT: Remits TP-adjustments qua corporate guarantee commission, interest on loan
- In Favour of Both, Partially
- Citation Number : TS-114-ITAT-2024(Mum)-TP
- Tax Payer : ACG Associated Capsules Pvt Ltd
HC: Dismisses Revenue's 'misconceived' appeal against ITAT-order rejecting invocation of TP-provisions
- In Favour of Assessee
- Citation Number : TS-115-HC-2024(DEL)-TP
- Tax Payer : Mercer Consulting India Pvt Ltd
ITAT: Upholds exclusion of comparables with high turnover, negative operating margins
- In Favour of Both, Partially
- Citation Number : TS-112-ITAT-2024(DEL)-TP
- Tax Payer : STMicroelectronics Pvt Ltd
ITAT: Remits issues w.r.t segmental margin details, expatriates-salary reimbursement
- In Favour of None/NA
- Citation Number : TS-113-ITAT-2024(HYD)-TP
- Tax Payer : TPSC (India) Private Limited
ITAT: Rules on TP-adjustments qua corporate guarantee, royalty etc; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-108-ITAT-2024(DEL)-TP
- Tax Payer : Dabur India Ltd
SC: Dismisses Revenue’s SLP against HC-order in AMD India's case considering low tax effect
- In Favour of None/NA
- Citation Number : TS-109-SC-2024-TP
- Tax Payer : AMD India Private Ltd
ITAT: Restores TP-adjustment w.r.t ITeS, payment for K-Net charges considering India-US Bilateral APA
- In Favour of Assessee
- Citation Number : TS-107-ITAT-2024(DEL)-TP
- Tax Payer : A.T. Kearney Ltd
HC: Dismisses Revenue's appeal against ITAT's exclusion of Infosys, Persistent etc as comparables
- In Favour of Assessee
- Citation Number : TS-106-HC-2024(DEL)-TP
- Tax Payer : NEC Technologies India P Ltd
ITAT: Deletes TP-adjustment in case of Maruti Suzuki India, notes comparables margin higher than assessee
- In Favour of Assessee
- Citation Number : TS-103-ITAT-2024(DEL)-TP
- Tax Payer : Maruti Suzuki India Limited
ITAT: Holds TPO's order, final assessment order barred by limitation; Follows precedents
- In Favour of Assessee
- Citation Number : TS-104-ITAT-2024(Mum)-TP
- Tax Payer : India Medtronic Pvt Ltd
ITAT: Order conforming to Tecnimont HC-decision, non-consideration of coordinate-bench rulings not 'error'
- In Favour of Assessee
- Citation Number : TS-100-ITAT-2024(HYD)-TP
- Tax Payer : Quislex Legal Services P Ltd
ITAT: Accepts unaudited segmental accounts; Deletes adjustment qua agency, marketing support services
- In Favour of Assessee
- Citation Number : TS-101-ITAT-2024(DEL)-TP
- Tax Payer : Spectris Technologies [P] Ltd
ITAT: Adjudicates TP-adjustment on outstanding receivables, upholds LIBOR-application
- In Favour of Both, Partially
- Citation Number : TS-96-ITAT-2024(DEL)-TP
- Tax Payer : Jubilant Pharmova Ltd
ITAT: Dismisses assessee’s plea seeking inclusion of company; Cites unavailability of segmental results
- In Favour of Revenue
- Citation Number : TS-98-ITAT-2024(DEL)-TP
- Tax Payer : CBRE South Asia (P) Ltd
ITAT: Accepts actual royalty received, deletes adjustment for notional amount; Applies consistency rule
- In Favour of Assessee
- Citation Number : TS-95-ITAT-2024(Mum)-TP
- Tax Payer : Asian Paints Ltd
HC: Upholds Tribunal’s ruling deleting TP-adjustments on royalty, technical service, commission, outstanding receivables
- In Favour of Assessee
- Citation Number : TS-94-HC-2024(DEL)-TP
- Tax Payer : COIM India Pvt Ltd
ITAT: Accepts payment of interest on ECB at LIBOR+275 bps, remits working capital adjustment
- In Favour of Both, Partially
- Citation Number : TS-91-ITAT-2024(HYD)-TP
- Tax Payer : Medtronic Engineering and Innovation Centre Private Limited
HC: Dismisses Revenue’s appeal against ITAT-order granting appropriate capacity utilization adjustment
- In Favour of Assessee
- Citation Number : TS-92-HC-2024(BOM)-TP
- Tax Payer : Radhashir Jewellery Co Pvt Ltd
HC: Upholds setting aside of TPO's rectification-order passed without affording hearing opportunity
- In Favour of Assessee
- Citation Number : TS-93-HC-2024(DEL)-TP
- Tax Payer : Humboldt Wedag India Pvt Ltd
ITAT: Upholds deletion of adjustment qua bullion purchase, considers database capturing market volatility
- In Favour of Both, Partially
- Citation Number : TS-88-ITAT-2024(Mum)-TP
- Tax Payer : Bank of Nova Scotia