Rulings ( 11386 results )

ITAT: Dismisses assessee's appeal as withdrawn considering issues resolved under India-Singapore MAP

  • In Favour of None/NA
  • Citation Number : TS-233-ITAT-2026(CHNY)-TP
  • Tax Payer : Redington Distribution Pte Ltd

ITAT: Allows Revenue’s MAs; Recalls order for adjudicating comparables selection issue

  • In Favour of Revenue
  • Citation Number : TS-232-ITAT-2026(Bang)-TP
  • Tax Payer : Brocade Communication Systems Pvt Ltd

ITAT: Dismisses Revenue’s MA against Tribunal-order w.r.t AMP adjustment, corporate guarantee

  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2026(CHNY)-TP
  • Tax Payer : TVS Motor Company Ltd

ITAT: Upholds CIT(A)’s deletion of adjustment qua royalty payment; Rules on comparables

  • In Favour of Both, Partially
  • Citation Number : TS-231-ITAT-2026(DEL)-TP
  • Tax Payer : JNS Instruments Ltd

HC: Quashes penalty levied u/s. 270A, AO unaware of ITAT’s order deleting quantum addition

  • In Favour of Assessee
  • Citation Number : TS-230-HC-2026(BOM)-TP
  • Tax Payer : Strada India Private Limited

ITAT: No separate adjustment qua royalty/expenses permissible once combined approach qua logistics services accepted

  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2026(DEL)-TP
  • Tax Payer : Expeditors International (India) Pvt Ltd

HC: Allows United Spirit’s writ, directs refund; Revenue precluded from passing order post Tribunal-remand

  • In Favour of Assessee
  • Citation Number : TS-223-HC-2026(KAR)-TP
  • Tax Payer : United Spirits Limited

ITAT: Excludes comparables having huge turnover for SWD-service provider, follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-222-ITAT-2026(Bang)-TP
  • Tax Payer : Ariba Technologies India Pvt Ltd

ITAT: Excludes functionally dissimilar company; DRP wrongly refers to website of another company

  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2026(DEL)-TP
  • Tax Payer : Fujikawa Power

ITAT: Directs AO/TPO to compute PLI by treating goodwill as non-operative expense

  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2026(DEL)-TP
  • Tax Payer : Bergen Engines India Pvt Ltd

ITAT: Rules on comparables selection, corporate guarantee in case of NDTV Ltd

  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2026(DEL)-TP
  • Tax Payer : New Delhi Television Ltd

ITAT: Dismisses assessee’s appeal as withdrawn; Considers TP issues being resolved in light of MAP resolution

  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2026(Mum)-TP
  • Tax Payer : CA India Technologies Pvt Ltd

ITAT: Excludes companies having higher turnover; Upholds LIBOR+200 bps for benchmarking interest on outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-221-ITAT-2026(Bang)-TP
  • Tax Payer : Parametric Technology (India) Pvt Ltd

ITAT: Rules on comparables for BPO services; Remits adjustments qua working capital, interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-220-ITAT-2026(Bang)-TP
  • Tax Payer : Exxonmobil Services and Technology Pvt Ltd

ITAT: Deletes TP-adjustment qua interest on outstanding receivables in case of debt-free assessee

  • In Favour of Assessee
  • Citation Number : TS-217-ITAT-2026(CHNY)-TP
  • Tax Payer : Freshworks Technologies Pvt. Ltd

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

  • In Favour of Assessee
  • Citation Number : TS-219-ITAT-2026(DEL)-TP
  • Tax Payer : BT India P Ltd

ITAT: Grants assessee stay for recovery of outstanding demand

  • In Favour of Assessee
  • Citation Number : TS-218-ITAT-2026(DEL)-TP
  • Tax Payer : Pitney Bowes India Pvt Ltd

ITAT: Allows assessee’s stay application seeking stay of recovery of outstanding demand of Rs.26.96 crores

  • In Favour of Assessee
  • Citation Number : TS-213-ITAT-2026(DEL)-TP
  • Tax Payer : Expeditors International (India) Pvt Ltd

ITAT: Holds internal CUP as MAM for benchmarking interest on non-convertible debentures

  • In Favour of Assessee
  • Citation Number : TS-214-ITAT-2026-TP
  • Tax Payer : Home Credit India Finance Pvt. Ltd

ITAT: Quashes final assessment orders passed beyond limitation period post remand

  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2026(DEL)-TP
  • Tax Payer : Corteva Agriscience India Pvt Ltd