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Income tax Appellate Tribunal Latest

ITAT: Adjudicates selection of comparables, working capital adjustment and outstanding receivables

Aug 03, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-592-ITAT-2026(DEL)-TP
  • Tax Payer : WSP Consultants India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Remits TP adjustment made in respect of purchases of goods and services; Applies rule of consistency

Aug 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-590-ITAT-2026(Mum)-TP
  • Tax Payer : JSW Energy (Barmer) Limited
Income tax Appellate Tribunal

ITAT: Rejects NIL ALP w.r.t management fees for Rajasthan-Royals franchise owner; Directs TPO-reference, fresh consideration

Aug 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-589-ITAT-2026(Mum)-TP
  • Tax Payer : Royal Multisport Private Limited (Formerly known as Jaipur IPL Cricket Pvt. Ltd)
Income tax Appellate Tribunal

ITAT: Upholds TPO's TNMM over other-method for SDT, but remits benchmarking for identifying functionally correct comparables

Aug 03, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-588-ITAT-2026(DEL)-TP
  • Tax Payer : Ludhiana Sangrur Infra Road Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables selection, adjustments qua capacity, working capital, treatment of forex fluctuation, etc

Jul 31, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-586-ITAT-2026(Bang)-TP
  • Tax Payer : Continental Automotive Components (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP-adjustments qua IGS and purchase of fixed assets; Follows judicial consistency

Jul 31, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-587-ITAT-2026(DEL)-TP
  • Tax Payer : Denso Haryana P. Ltd
Income tax Appellate Tribunal

ITAT: Adjudicates adjustments qua interest on loan, corporate guarantee, provision of ITeS/BPO services for HCL Technologies

Jul 31, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-585-ITAT-2026(DEL)-TP
  • Tax Payer : HCL Technologies Ltd
Income tax Appellate Tribunal

ITAT: Rules on comparables in ITeS segment; Deletes adjustment qua interest on outstanding receivables

Jul 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-584-ITAT-2026(CHNY)-TP
  • Tax Payer : Global Analytics India Private Limited
Income tax Appellate Tribunal

ITAT: Notes AMP-expenses, royalty etc covered under APA, directs AO/TPO to finalize consequential computation for LG-Electronics

Jul 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-574-ITAT-2026(DEL)-TP
  • Tax Payer : LG Electronics India Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua payment of management fees, SAP implementation cost etc; Follows earlier order

Jul 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-576-ITAT-2026(Bang)-TP
  • Tax Payer : Bostik India Private Limited
Income tax Appellate Tribunal

ITAT: Includes functionally similar company as comparable; Considers broader functions performed

Jul 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-562-ITAT-2026(DEL)-TP
  • Tax Payer : Sanden Vikas India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Holds extraordinary expenditure incurred during COVID pandemic as non-operating

Jul 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-575-ITAT-2026(Bang)-TP
  • Tax Payer : Kennametal India Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's characterization of ECB as equity basis collateral in form of immoveable property

Jul 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-582-ITAT-2026(DEL)-TP
  • Tax Payer : CLEAN WIND POWER (BABLESHWAR) PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Reassessment, treating Chanel India's subsidy income received from AE as non-operating, improper

Jul 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-583-ITAT-2026(DEL)-TP
  • Tax Payer : Chanel (India) Private Limited
Income tax Appellate Tribunal

ITAT: Adjudicates TP-adjustments w.r.t provision of SWD services, online advertisement support services, ITeS

Jul 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-579-ITAT-2026(DEL)-TP
  • Tax Payer : Tribal Fusion R & D LLP
Income tax Appellate Tribunal

ITAT: Deletes TP adjustments qua payment of agency commission, interest on delayed receivables

Jul 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-578-ITAT-2026(CHNY)-TP
  • Tax Payer : Magick Woods Exports Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes adjustment qua sub-licensing fee payment; Assessee, not wholesale goods-trader, entitled to 3% variation

Jul 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-580-ITAT-2026(Mum)-TP
  • Tax Payer : Aveva Information Technology India Private Limited
Income tax Appellate Tribunal

ITAT: Includes Assessee's comparables; Deletes TP adjustment qua interest on outstanding receivables

Jul 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-577-ITAT-2026(DEL)-TP
  • Tax Payer : ICL Management and Trading India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remits the issue w.r.t TP adjustment qua interest on outstanding receivables

Jul 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-581-ITAT-2026(HYD)-TP
  • Tax Payer : West Pharmaceutical Packaging India Private Limited
Income tax Appellate Tribunal

ITAT: Allows capacity utilization, working capital adjustments; Excludes pre-commencement expenditure from operating cost

Jul 28, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-573-ITAT-2026(CHNY)-TP
  • Tax Payer : FIH India Private Limited