Updates ( 7562 results )

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ITAT: Admits additional evidence considering co-ordinate bench observations for earlier AYs

Mar 28, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-125-ITAT-2024(Mum)-TP
  • Tax Payer : Servier India Private Limited

HC: Quashes final assessment order, demand/penalty notices pending DRP reference

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-121-HC-2024(BOM)-TP
  • Tax Payer : APM Terminals India Private Limited

HC: Dismisses application for condonation of delay; Rejects appeal against foreign-AE selected as tested-party

Mar 27, 2024
  • In Favour of Assessee
  • Citation Number : TS-122-HC-2024(CAL)-TP
  • Tax Payer : TCG Digital Solutions (P) Ltd

ITAT: Upholds assessee's 'other method' over TNMM for benchmarking purchase of traded goods

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-119-ITAT-2024(DEL)-TP
  • Tax Payer : Golden Agri Resources (India) Pvt Ltd

ITAT: Rejects NIL-ALP of IGS, notes TPO/DRP rendered contradictory observations

Mar 26, 2024
  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2024(DEL)-TP
  • Tax Payer : Intertek India Pvt Ltd

ITAT: Rules on comparables under contract software development segment, remits interest on receivables

Mar 25, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-117-ITAT-2024(DEL)-TP
  • Tax Payer : Nokia Solutions and Networks India Pvt Ltd

HC: Dismisses Revenue’s appeal against ITAT-order qua royalty, share valuation for Dabur India

Mar 25, 2024
  • In Favour of Assessee
  • Citation Number : TS-116-HC-2024(DEL)-TP
  • Tax Payer : Dabur India Ltd

ITAT: Remits TP-adjustments qua corporate guarantee commission, interest on loan

Mar 22, 2024
  • 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

Mar 22, 2024
  • 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

Mar 21, 2024
  • 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

Mar 21, 2024
  • 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

Mar 20, 2024
  • 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

Mar 20, 2024
  • 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

Mar 19, 2024
  • 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

Mar 19, 2024
  • 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

Mar 18, 2024
  • 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

Mar 18, 2024
  • 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'

Mar 15, 2024
  • 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

Mar 15, 2024
  • 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

Mar 14, 2024
  • In Favour of Both, Partially
  • Citation Number : TS-96-ITAT-2024(DEL)-TP
  • Tax Payer : Jubilant Pharmova Ltd