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Income tax Appellate Tribunal Latest

ITAT: Upholds purchase from SEBs as valid internal-CUP for inter-unit electricity transfer, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-784-ITAT-2026(Mum)-TP
  • Tax Payer : Aditya Birla Real Estate Limited
High Court

HC: Disposes Revenue's appeal, nothing placed on record to show perversity in ITAT's order

  • In Favour of Both, Partially
  • Citation Number : TS-783-HC-2026(KAR)-TP
  • Tax Payer : Synamedia India Pvt Ltd (formerly known as Cisco Video Technologies India Pvt Ltd)
Income tax Appellate Tribunal

ITAT: Rules on comparables for Software/Engineering, Manufacturing, Distribution; Deletes adjustments qua interest on receivables, IGS

  • In Favour of Assessee
  • Citation Number : TS-778-ITAT-2026(Bang)-TP
  • Tax Payer : Wipro Ge Healthcare Private Limited
High Court

HC: Dismisses Revenue’ appeal against ITAT order on comparables selection

  • In Favour of Both, Partially
  • Citation Number : TS-780-HC-2026(KAR)-TP
  • Tax Payer : Applied Materials India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Adjudicates TP-adjustments w.r.t corporate guarantee, letters of comfort/support, loan-interest etc for Tata Communications

  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2026(Mum)-TP
  • Tax Payer : Tata Communications Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustment w.r.t transfer of electricity, follows earlier order & Jindal Steel ruling

  • In Favour of Assessee
  • Citation Number : TS-781-ITAT-2026(JPR)-TP
  • Tax Payer : Wonder Cement Limited
Income tax Appellate Tribunal

ITAT: Quashes final assessment order passed without following mandatory procedure of passing draft order

  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2026(Bang)-TP
  • Tax Payer : Gunjahalli Renuka
Income tax Appellate Tribunal

ITAT: Directs TPO/AO to examine segmental information furnished by assessee; Rules on comparables

  • In Favour of Both, Partially
  • Citation Number : TS-777-ITAT-2026(Bang)-TP
  • Tax Payer : Marlabs Innovations Private Limited
Income tax Appellate Tribunal

ITAT: Grants extension of stay for 180 days or appeal’s disposal, whichever is earlier

  • In Favour of Assessee
  • Citation Number : TS-776-ITAT-2026(DEL)-TP
  • Tax Payer : Markem-Imaje India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua royalty payment; Excludes company under EDS segment

  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2026(PUN)-TP
  • Tax Payer : Cummins India Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables selection, TP adjustment qua outstanding trade receivables

  • In Favour of Both, Partially
  • Citation Number : TS-782-ITAT-2026(DEL)-TP
  • Tax Payer : Sentieo India Private Limited
Income tax Appellate Tribunal

ITAT: Holds interest paid to two related parties did not exceed ALP; Deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2026(JPR)-TP
  • Tax Payer : NM Agro Food Products Pvt. Ltd
Supreme Court

SC: Dismisses Revenue’s SLPs challenging HC order on validity of final assessment order for Sumitomo Corporation

  • In Favour of Assessee
  • Citation Number : TS-766-SC-2026-TP
  • Tax Payer : Sumitomo Corporation India (P) Ltd
Income tax Appellate Tribunal

ITAT: Confirms corporate guarantee fee at 0.5%; Rejects assessee’s claim seeking deduction u/s.80-IAB

  • In Favour of Revenue
  • Citation Number : TS-773-ITAT-2026(PUN)-TP
  • Tax Payer : Qubix Business Park Private Limited
Income tax Appellate Tribunal

ITAT: Grants stay to assessee for 180 days or till disposal of appeal subject to deposit of 20% of outstanding demand

  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2026(DEL)-TP
  • Tax Payer : GEA Westfalia Separator India Private Limited
Income tax Appellate Tribunal

ITAT: Confirms DRP’s order, cites absence of appearance on behalf of assessee

  • In Favour of Revenue
  • Citation Number : TS-769-ITAT-2026(CHNY)-TP
  • Tax Payer : Trouw Nutrition India Private Limited
Income tax Appellate Tribunal

ITAT: Sets aside final assessment order on ground of being barred by limitation

  • In Favour of Assessee
  • Citation Number : TS-768-ITAT-2026(DEL)-TP
  • Tax Payer : Bucher Hydraulics Private Limited
Income tax Appellate Tribunal

ITAT: Deletes AMP adjustment made in case of Tata AIG General Insurance

  • In Favour of Assessee
  • Citation Number : TS-767-ITAT-2026(Mum)-TP
  • Tax Payer : Tata AIG General Insurance Co. Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment w.r.t integrated IT-enabled/data-analytics services, noting adoption of Residual Profit-Split Method as MAM

  • In Favour of Assessee
  • Citation Number : TS-772-ITAT-2026(Mum)-TP
  • Tax Payer : Fractal Analytics Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparables basis significant difference due to functional size, risk profile, brand value and functional instability issues

  • In Favour of Assessee
  • Citation Number : TS-764-ITAT-2026(PUN)-TP
  • Tax Payer : A.G.S. Customer Services (India) Private limited