Rulings

Oct 16,2018

Visakhapatnam ITAT rejects assessee’s claim for adjustment towards Government regulations while determining ALP of payment of bareboat charges and ship management services to AE for AY 2012-13 and 2013-14; Assessee

Oct 11,2018

Delhi ITAT upholds CIT(A)’s deletion of Rs.1.27cr TP-adjustment in case of Ericsson Telephone’s India Branch for AY 2002-03; Notes that in the middle of the subject year, assessee restructured its business,

Oct 09,2018

Delhi HC confirms ITAT's decision to hold Media Research Users Council (MRUC) as not comparable to assessee's marketing support services for AY 2011-12; Notes that Tribunal had excluded MRUC from

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Oct 17,2018

Delhi ITAT rules on selection of comparables, treatment of forex loss, provisions and liabilities written back and income from provision of management support service to AEs for AY 2009-10 and

Oct 17,2018

Mumbai ITAT rules on selection of comparables and treatment of fixed assets write off for assessee engaged in providing consultancy services for AY 2009-10; Rejects Revenue’s ground against DRP’s exclusion of Excel

Oct 17,2018

Delhi ITAT sets aside TPO's selection of comparables and computation of margins for AY 2009-10, remits issue of ALP-determination back to the file of AO/TPO; Finds that the assessee characterized

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ITAT: Accepts ALP-determination based on PLI for 6 months period before restructuring

Delhi ITAT upholds CIT(A)’s deletion of Rs.1.27cr TP-adjustment in case of Ericsson Telephone’s India Branch for AY 2002-03; Notes that in the middle of the subject year, assessee restructured its business,

Oct 11,2018

ITAT: Remits ALP-determination of management fee payment ; Benefit derived explained by assessee

Delhi ITAT rejects TPO's Nil ALP-determination of intra-group service payment to AE for AY 2010-11, remits issue back to the file of AO/TPO for fresh consideration; Notes that assessee received

Oct 12,2018

ITAT: Rejects assessee’s adjustment claim citing delay in obtaining RBI permission for ECB

Visakhapatnam ITAT rejects assessee’s claim for adjustment towards Government regulations while determining ALP of payment of bareboat charges and ship management services to AE for AY 2012-13 and 2013-14; Assessee

Oct 16,2018

ITAT: Dismisses stay but directs no coercive measures for Epson India’s demand recovery

Bangalore ITAT dismisses Epson India’s petition seeking stay of outstanding demand of Rs.23.4 cr for AY 2014-15, grants early hearing of appeal on October 4, 2018 and directs Revenue not

Oct 12,2018

HC: Dismisses Revenue's appeal on comparable selection for provider of investment advisory services

Bombay HC dismisses Revenue's appeal against ITAT ruling on comparable selection for assessee engaged in providing investment advisory services to AE, holds that no substantial question of law arises for

Oct 16,2018

News

OECD webcast highlights country approaches on digital economy, ​formulary apportionment not on agenda

The latest 'OECD Tax Talks' edition provides an update on the MLI, digitalized economy tax challenges, implementation of BEPS minimum

Oct 18,2018

Karnataka HC Special-Part X: Compilation of 6 rulings dismissing appeals on comparables following Softbrands

Compilation of rulings dismissing appeals on comparables following Softbrands ratioClick below to access details of 6 rulings of Karnataka HC.

Oct 12,2018

Karnataka HC Special-Part IX: Compilation of 11 rulings dismissing appeals on comparables & other issues following Softbrands

Compilation of rulings dismissing appeals on comparables & other issues following Softbrands ratioFollowing is a ruling where issues before Kar

Oct 04,2018

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