ITAT: Deletes TP-adjustment on royalty payment to AE; Follows earlier-order

Kolkata ITAT deletes TP- adjustment of Rs.1.9 cr in respect of assessee’s royalty payment to Orica International Pte Ltd (AE) for AY 2013-14; Follows

Sep 27, 2018

ITAT: Remits comparability of Acropetal to consider information filed subsequent to TP-documentation

Chennai ITAT restores comparability of Acropetal Technologies for benchmarking Renault Nissan’s international transaction for AY 2013-14; Notes that though assessee itself selected AcropetalTechnologies as a comparable, it sought its

Sep 27, 2018

ITAT: Accepts plea for correction of TP-adjustments considering unilateral APA; Remits issue

Kolkata ITAT accepts assessee’s appeal seeking correctness of TP- adjustments for AYs 2010-11, 2011-12 & 2012-13; Notes that assessee filed an application for advance pricing agreement (APA) for

Sep 27, 2018

ITAT: Allows assessee’s appeal withdrawal as TP-addition deleted post rectification application disposal

Delhi ITAT allows assessee to withdraw appeal considering that TPO deleted TP-addition pursuant to disposal of assessee’s rectification application for AY 2011-12; Notes that assessee filed a rectification

Sep 27, 2018

ITAT: Applies upper turnover filter to exclude 5 comparables for software-developer; Follows Dell-ruling

Bangalore ITAT rules on selection of comparables for the assessee engaged in provision of software development services for AY 2005-06; Follows, coordinate bench decision in Dell International Services

Sep 27, 2018

ITAT: Confirms TP-adjustment deletion on fabric export; TP-provisions applicable to Sec 10A/10B units

Kolkata ITAT rules on selection of comparables and PLI, and treatment of export incentive and forex gains for assessee engaged in manufacture and export of silk fabric for

Sep 25, 2018

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