Updates ( 7559 results )
ITAT: Excludes comparables in ITeS, allows support services cost in case of Genpact Services
Aug 20, 2024
- In Favour of Assessee
- Citation Number : TS-359-ITAT-2024(DEL)-TP
- Tax Payer : Genpact Services LLC
HC: Dismisses Revenue’s appeal on selection of most appropriate method
Aug 20, 2024
- In Favour of Assessee
- Citation Number : TS-360-HC-2024(P & H)-TP
- Tax Payer : Willis Towers Watson India Pvt Ltd
ITAT: Accepts assessee’s plea for inclusion/exclusion of comparables in ITeS segment
Aug 19, 2024
- In Favour of Assessee
- Citation Number : TS-357-ITAT-2024(Bang)-TP
- Tax Payer : Swiss Re Global Business Solutions India Pvt Ltd
ITAT: Accepts assessee’s plea w.r.t comparables selection qua provision of SWD services
Aug 19, 2024
- In Favour of Assessee
- Citation Number : TS-358-ITAT-2024(HYD)-TP
- Tax Payer : Pegasystems Worldwide India Pvt Ltd
ITAT: Directs TPO to pass speaking-order while giving effect to DRP’s directions
Aug 19, 2024
- In Favour of Both, Partially
- Citation Number : TS-356-ITAT-2024(DEL)-TP
- Tax Payer : Assotech Moonshine Urban Developers Pvt Ltd
ITAT: Remits MAM selection for benchmarking purchase transaction; Follows earlier order
Aug 16, 2024
- In Favour of Assessee
- Citation Number : TS-354-ITAT-2024(CHNY)-TP
- Tax Payer : Kubota Agricultural Machinery India Private Limited
ITAT: Restores appeal, 2 written adjournment requests from assessee skipped CIT(A)'s notice
Aug 16, 2024
- In Favour of Assessee
- Citation Number : TS-353-ITAT-2024(DEL)-TP
- Tax Payer : Fiserv India Pvt Ltd
HC: Revenue did not justify using comparables for the first time, dismisses appeal
Aug 16, 2024
- In Favour of Assessee
- Citation Number : TS-355-HC-2024(P & H)-TP
- Tax Payer : Osram India P. Ltd
ITAT: Excludes comparable engaged to the tune of 99.74% in manufacturing activity
Aug 14, 2024
- In Favour of Assessee
- Citation Number : TS-351-ITAT-2024(Bang)-TP
- Tax Payer : Toyota Tsusho India Private Limited
HC: Dismisses Revenue’s appeal on AMP and comparables, follows Assessee’s earlier order
Aug 14, 2024
- In Favour of Assessee
- Citation Number : TS-349-HC-2024(DEL)-TP
- Tax Payer : Samsung India Electronics Pvt. Ltd
HC: Dismisses Nikon India’s appeal against order on AMP adjustment issue being purely academic
Aug 14, 2024
- In Favour of Revenue
- Citation Number : TS-348-HC-2024(P & H)-TP
- Tax Payer : Nikon India Private Limited
ITAT: Holds subsequent proceedings non-est, demand/penalty notices issued with draft assessment order
Aug 13, 2024
- In Favour of Assessee
- Citation Number : TS-347-ITAT-2024(Mum)-TP
- Tax Payer : Goldman Sachs (India) Securities Pvt Ltd
ITAT: Deletes Sec.271G-penalty; Holds assessee’s non-compliance, delay in filing documents as reasonable
Aug 13, 2024
- In Favour of Assessee
- Citation Number : TS-346-ITAT-2024(Mum)-TP
- Tax Payer : Total Energies Marketing Services, France
ITAT: Affirms Sec.10A deduction w.r.t income arising out of MAP resolution, follows earlier order
Aug 13, 2024
- In Favour of Assessee
- Citation Number : TS-345-ITAT-2024(Bang)-TP
- Tax Payer : Dell International Services India Private Limited
ITAT: Confirms deletion of Sec.271G penalty; Notes no violation of Sec.92D, follows earlier order
Aug 12, 2024
- In Favour of Assessee
- Citation Number : TS-342-ITAT-2024(Mum)-TP
- Tax Payer : Laxmi Diamond Private Limited
ITAT: Adopts CPM for manufacturing segment, RPM for trading activities; Deletes AMP-adjustment
Aug 12, 2024
- In Favour of Assessee
- Citation Number : TS-344-ITAT-2024(Bang)-TP
- Tax Payer : AO Smith India Water Products Pvt Ltd
HC: Dismisses Revenue’s appeal against ITAT-order in Birlasoft's case qua internal comparison
Aug 12, 2024
- In Favour of Assessee
- Citation Number : TS-343-HC-2024(DEL)-TP
- Tax Payer : Birlasoft Pvt Ltd
ITAT: Dismisses assessee's MA for rectifying earlier order w.r.t interest on receivables
Aug 09, 2024
- In Favour of Revenue
- Citation Number : TS-339-ITAT-2024(HYD)-TP
- Tax Payer : BA Continum India (P) Ltd
HC: Dismisses Revenue’s appeal against allowing customs-duty adjustment w.r.t import of watches
Aug 09, 2024
- In Favour of Assessee
- Citation Number : TS-341-HC-2024(DEL)-TP
- Tax Payer : Swatch Group [India[ Pvt Ltd
ITAT: Upholds CIT(A)’s restriction of corporate & performance guarantee at 0.5%
Aug 09, 2024
- In Favour of Both, Partially
- Citation Number : TS-337-ITAT-2024(Mum)-TP
- Tax Payer : Aditya Birla Nuvo Limited