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Income tax Appellate Tribunal Latest

ITAT: Rules on TP adjustment qua IGS, royalty payment and interest on receivables

Jun 04, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-437-ITAT-2026(DEL)-TP
  • Tax Payer : Gates India (P) Ltd
Income tax Appellate Tribunal

ITAT: Holds profitability from segregated transactions should be benchmarked alone, not at entity level

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-438-ITAT-2026(DEL)-TP
  • Tax Payer : Cornell Overseas (P) Ltd
Income tax Appellate Tribunal

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

Jun 04, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-436-ITAT-2026(HYD)-TP
  • Tax Payer : Entain Software Development Services (India) Private Limited (formerly known as IVY Software Development Services (P) Ltd
Income tax Appellate Tribunal

ITAT: Includes company passing persistent loss making filter; Follows precedent

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-435-ITAT-2026(Mum)-TP
  • Tax Payer : Alepo Technology Private Limited
Income tax Appellate Tribunal

ITAT: Excludes high-turnover comparables for SWD-provider, differs from Mumbai ITAT-ruling in Willis Processing

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-434-ITAT-2026(Bang)-TP
  • Tax Payer : Oplus India Research and Development Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remits TP adjustment qua import of coal and interest on receivables

Jun 03, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-433-ITAT-2026(DEL)-TP
  • Tax Payer : NIVAYA RESOURCES PRIVATE LIMITED
Income tax Appellate Tribunal

ITAT: Upholds CIT(A)’s deletion of disallowance towards deduction claimed u/s. 80IC

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2026(CHNY)-TP
  • Tax Payer : Titan Company Ltd
Income tax Appellate Tribunal

ITAT: Transaction between FedEx BV & Indian entities at ALP, deletes addition attributing further profit to PEs

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-431-ITAT-2026(Mum)-TP
  • Tax Payer : FedEx Express International B.V
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua royalty payment and GAM expenses, follows earlier order

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-430-ITAT-2026(DEL)-TP
  • Tax Payer : Expeditors International (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excludes comparables under SWD/ITeS segments for failing RPT filter, extraordinary events, brand value, etc.

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2026(Bang)-TP
  • Tax Payer : Unisys India Private Ltd
Income tax Appellate Tribunal

ITAT: Deletes TP adjustment qua notional interest on outstanding receivables; Follows earlier order

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-427-ITAT-2026(Ahd)-TP
  • Tax Payer : Milacron India Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Foundation of penalty proceedings wiped out, upholds deletion of Sec.271G penalty

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2026(Mum)-TP
  • Tax Payer : Essar Power Gujrat Limited
Income tax Appellate Tribunal

ITAT: Remits TP adjustment qua IGS, sensor assembling segment & business support services

Jun 02, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-426-ITAT-2026(DEL)-TP
  • Tax Payer : Heraeus Technologies India Private Limited
Income tax Appellate Tribunal

ITAT: Rules on comparables selection for assessee-manufacturer of core-auto components

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-425-ITAT-2026(DEL)-TP
  • Tax Payer : Hitatchi Astemo Haryana Pvt. Ltd. (formerly known as Showa India Private Limited)
Income tax Appellate Tribunal

ITAT: Holds TNMM as MAM for benchmarking sales transaction, applies judicial consistency

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2026(Ahd)-TP
  • Tax Payer : Inductotherm (India) Pvt Ltd
Income tax Appellate Tribunal

ITAT: Sets aside final assessment order passed in name of non-existent entity despite intimation of merger; Follows precedent

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-423-ITAT-2026(DEL)-TP
  • Tax Payer : BREVO CRM SOLUTIONS P. Ltd. (formerly known as Creatorbox Softwares P. Ltd.)
Income tax Appellate Tribunal

ITAT: Quashes time-barred final assessment order, statutory timeline prescribed u/s. 144C(13) not followed

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-422-ITAT-2026(Mum)-TP
  • Tax Payer : SkillNet Solutions India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes management support services adjustment, final order passed without OGE by TPO

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-421-ITAT-2026(DEL)-TP
  • Tax Payer : Cambridge University Press and Assessment India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remits TP adjustment qua IGS; Directs TPO to examine evidence/additional evidence

May 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-420-ITAT-2026(DEL)-TP
  • Tax Payer : Cargill India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects Nil ALP qua intra-group services, deletes adjustment, as Assessee demonstrated receipt of services

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2026(Ahd)-TP
  • Tax Payer : Roquette India Pvt. Ltd