Updates ( 7764 results )
HC: Dismisses Revenue’s appeal against ITAT-order deleting penalty u/s. 271(1)(c)
Sep 19, 2024
- In Favour of Assessee
- Citation Number : TS-414-HC-2024(DEL)-TP
- Tax Payer : Yum Restaurant Marketing Pvt Ltd
HC: Dismisses Revenue’s appeal challenging quashing of Sec.263-order for Dell International
Sep 19, 2024
- In Favour of Assessee
- Citation Number : TS-412-HC-2024(KAR)-TP
- Tax Payer : Dell International Services India Private Limited
ITAT: Adopts LIBOR+200 points as interest on receivables; Follows precedents
Sep 18, 2024
- In Favour of Assessee
- Citation Number : TS-410-ITAT-2024(HYD)-TP
- Tax Payer : ADP Private Limited
ITAT: Partly allows assessee's MPs w.r.t comparables and interest on receivables
Sep 18, 2024
- In Favour of Both, Partially
- Citation Number : TS-411-ITAT-2024(Bang)-TP
- Tax Payer : AMD India Private Ltd
ITAT: Adjudicates TP-adjustments w.r.t technical & regional support services, interest on receivables
Sep 17, 2024
- In Favour of Assessee
- Citation Number : TS-408-ITAT-2024(HYD)-TP
- Tax Payer : KH Facility Solutions India Private Limited
ITAT: Allows Assessee’s miscellaneous petition, remits comparables & treatment of expenses
Sep 17, 2024
- In Favour of Assessee
- Citation Number : TS-409-ITAT-2024(Bang)-TP
- Tax Payer : Toyota Tsusho India Pvt. Ltd
ITAT: Grants stay to Volvo Group India, notes 90% of total demand paid
Sep 16, 2024
- In Favour of Assessee
- Citation Number : TS-406-ITAT-2024(Bang)-TP
- Tax Payer : Volvo Group India Pvt. Ltd. [formerly Volvo India Pvt. Ltd.]
ITAT: Holds TPO-order as time barred by 1 day resulting in Assessee being ‘ineligible’; Follows precedents
Sep 16, 2024
- In Favour of Assessee
- Citation Number : TS-401-ITAT-2024(Mum)-TP
- Tax Payer : Thermo Fisher Scientific India Pvt Ltd
HC: Dismisses Revenue’s appeal, refrains to interfere with ITAT’s view on IGS
Sep 16, 2024
- In Favour of Assessee
- Citation Number : TS-405-HC-2024(DEL)-TP
- Tax Payer : Avery Dennison (India) P Ltd
ITAT: Holds assessment-order unsustainable as being time-barred; Follows NDTV HC-ruling
Sep 13, 2024
- In Favour of Assessee
- Citation Number : TS-402-ITAT-2024(Bang)-TP
- Tax Payer : IHS Global Private Limited
HC: Dismisses Revenue’s appeal against comparables-selection in case of ST MicroElectronics
Sep 13, 2024
- In Favour of Assessee
- Citation Number : TS-403-HC-2024(DEL)-TP
- Tax Payer : ST Micro Electronics Pvt Ltd
ITAT: Quashes final assessment order as TPO/DRP’s directions not complied with
Sep 12, 2024
- In Favour of Assessee
- Citation Number : TS-399-ITAT-2024(DEL)-TP
- Tax Payer : Comparex India P Ltd
ITAT: Rules on adjustments qua manufacturing/trading segments, disallowing payment to headquarters impermissible
Sep 12, 2024
- In Favour of Both, Partially
- Citation Number : TS-400-ITAT-2024(Bang)-TP
- Tax Payer : Emersion Automation Solutios Intelligent Platforms Private Limited
ITAT: Grants conditional stay of demand to Nestle India, notes recurring TP-dispute qua royalty
Sep 11, 2024
- In Favour of Both, Partially
- Citation Number : TS-395-ITAT-2024(DEL)-TP
- Tax Payer : Nestle India Ltd
ITAT: Rules on comparables w.r.t sale of mobiles, providing SWD-services for Nokia India
Sep 11, 2024
- In Favour of Both, Partially
- Citation Number : TS-396-ITAT-2024(DEL)-TP
- Tax Payer : Nokia India Private Limited
ITAT: Excludes comparables failing upper turnover filter and functionally dissimilar; Remits working capital adjustment
Sep 11, 2024
- In Favour of Both, Partially
- Citation Number : TS-397-ITAT-2024(Bang)-TP
- Tax Payer : Continental Automotive Components India Pvt Ltd
HC: Dismisses Revenue’s appeals on deletion of AMP adjustment, follows Maruti Suzuki, Sony Ericsson
Sep 10, 2024
- In Favour of Assessee
- Citation Number : TS-394-HC-2024(DEL)-TP
- Tax Payer : Pernod Ricard India Pvt Ltd
ITAT: CIT(A)'s 'dual approach', in partly allowing Sec.80-IA claim qua power transfer, unjustified
Sep 10, 2024
- In Favour of Both, Partially
- Citation Number : TS-392-ITAT-2024(Kol)-TP
- Tax Payer : Shyam Sel & Power Ltd
ITAT: Partly allows Assessee’s MPs on correcting typo errors and outstanding receivables
Sep 10, 2024
- In Favour of Both, Partially
- Citation Number : TS-393-ITAT-2024(Bang)-TP
- Tax Payer : Inmobi Technologies Pvt Ltd
ITAT: Remits TP adjustment qua interest on delayed trade receivables
Sep 09, 2024
- In Favour of Assessee
- Citation Number : TS-390-ITAT-2024(Bang)-TP
- Tax Payer : International Aerospace Manufacturing Private Ltd