ITAT: Classifies assessee as low-end BPO; Rejects comparables with ‘shady past’ record

Delhi ITAT rules on selection of comparables in assessee’s back office research support services (ITeS) segment for AY 2007-08; Upon perusal of assessee’s Master Intellectual Property Agreement

Jan 08, 2018

ITAT: Rejects Swiss Re ruling reliance on turnover filter; Remits comparability following Chryscapital ruling

ITAT rules on selection of comparables & grant of risk, depreciation adjustments for assessee providing business process outsourcing services to AE for AYs 2009-10 & 2011-12; For AY

Jan 05, 2018

ITAT: Holds Infosys as comparable considering Adobe's predominant role in software module development

Delhi ITAT rules on comparables selection for assessee’s software development segment for AY 2009-10, but does not adjudicate comparable selection in marketing support service segment in view of

Jan 05, 2018

ITAT: Dismisses assessee’s miscellaneous application considering idle capacity adjustment issue adjudicated by Tribunal

Bangalore ITAT dismisses assessee’s miscellaneous application against Tribunal order for AY 2008-09; Before ITAT, assessee submitted that Tribunal had only considered the margin of transactions with AEs

Jan 05, 2018

ITAT: Directs TPO to decide TP-issues according to subsequent-year APA terms if transactions similar

Pune ITAT remits the issue of application of internal-CUP as well as computation of ALP of assessee’s international transactions under internal CPM back to AO for AYs 2005-06

Jan 05, 2018

ITAT: Sets aside CIT(A)’s order absent proper adjudication on disputed comparables

Bangalore ITAT sets aside CIT(A)’s order in case of GE Intelligent Platforms absent proper adjudication for AY 2003-04; Notes that CIT(A) did not adjudicate assessee’s contentions regarding inclusion/ exclusion

Jan 05, 2018

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