Updates ( 9127 results )

HC: Dismisses Revenue’s appeal challenging Tribunal-order excluding Sasken Communications as comparable

  • In Favour of Assessee
  • Citation Number : TS-869-HC-2026(KAR)-TP
  • Tax Payer : Infineon Technologies India Pvt Ltd

HC: Disposes of Revenue’s review petition; Revised draft order not passed before passing assessment order

  • In Favour of Assessee
  • Citation Number : TS-879-HC-2026(KAR)-TP
  • Tax Payer : A O SMITH INDIA WATER PRODUCTS PVT LTD

ITAT: Quashes final assessment order passed beyond limitation period as provided u/s. 144C(13)

  • In Favour of Assessee
  • Citation Number : TS-878-ITAT-2026(Bang)-TP
  • Tax Payer : JEDI SOFTWARE ENGINEERING LLP

HC: Dismisses Revenue’s appeal against ITAT order on comparables and use of RPT filter

  • In Favour of Assessee
  • Citation Number : TS-877-HC-2026(KAR)-TP
  • Tax Payer : Huawei Technologies India Pvt Ltd

HC: Disposes of Revenue’s appeal on comparables issue, no perversity in ITAT’s order

  • In Favour of Assessee
  • Citation Number : TS-876-HC-2026(KAR)-TP
  • Tax Payer : Nuance Transcription Services India Pvt. Ltd.

HC: Dismisses Revenue’s appeal challenging Tribunal-order on comparables, notes failure to show perversity

  • In Favour of Assessee
  • Citation Number : TS-873-HC-2026(KAR)-TP
  • Tax Payer : Trident Microsystems India Pvt Ltd

ITAT: Rules on comparables in ITeS and Business Support Services Segment

  • In Favour of Assessee
  • Citation Number : TS-875-ITAT-2026(DEL)-TP
  • Tax Payer : Kellogg Brown and Root Engineering and Construction India Private Limited

ITAT: Deletes TP-adjustment qua brokerage commission, rules on comparables for investment advisory services

  • In Favour of Assessee
  • Citation Number : TS-874-ITAT-2026(Mum)-TP
  • Tax Payer : CLSA India Ltd.

ITAT: Holds penalty u/s.271AA(1) for technical or inadvertent omission in Form-3CEB not justified

  • In Favour of Assessee
  • Citation Number : TS-867-ITAT-2026(Mum)-TP
  • Tax Payer : Powerweave Software Services Private Limited

HC: Holds no substantial question of law arises on comparables issue, dismisses Revenue’s appeal

  • In Favour of Assessee
  • Citation Number : TS-872-HC-2026(KAR)-TP
  • Tax Payer : Logica Private Ltd.

SC: Dismisses Revenue’s SLP challenging deletion of AMP-adjustment in case of Pernod Ricard India

  • In Favour of Assessee
  • Citation Number : TS-871-SC-2026-TP
  • Tax Payer : Pernod Ricard India Pvt Ltd

HC: Quashes final assessment order passed sans draft order for Orpak Systems

  • In Favour of Assessee
  • Citation Number : TS-870-HC-2026(BOM)-TP
  • Tax Payer : Orpak Systems India Private Limited

SC: Recognises assessee's 'valuable' right u/s 144C; Draft order mandatory for remand cases

  • In Favour of Assessee
  • Citation Number : TS-868-SC-2026-TP
  • Tax Payer : JCB India Ltd

HC: Dismisses Revenue's appeal against ITAT-ruling w.r.t comparables selection, treatment of forex gain/loss, etc

  • In Favour of Assessee
  • Citation Number : TS-862-HC-2026(KAR)-TP
  • Tax Payer : Cisco Systems Services B.E. (India Branch)

HC: Affirms ITAT's ruling excluding comparables citing functional dissimilarity, absence of segmental accounts, etc

  • In Favour of Assessee
  • Citation Number : TS-865-HC-2026(KAR)-TP
  • Tax Payer : Logica Private Ltd

ITAT: Deletes TP-adjustments w.r.t AMP expense, management support fees for Kellogg India

  • In Favour of Assessee
  • Citation Number : TS-864-ITAT-2026(Mum)-TP
  • Tax Payer : Kellogg India Private Limited

ITAT: Directs recomputation of assessee's entity-level operating margin, includes EPR income as operating income

  • In Favour of Assessee
  • Citation Number : TS-863-ITAT-2026(Mum)-TP
  • Tax Payer : Gemcorp Recycling & Technologies Private Limited

ITAT: Deletes TP-adjustments qua royalty payment and interest on ECBs; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-859-ITAT-2026(DEL)-TP
  • Tax Payer : Vodafone Idea Ltd

ITAT: Deletes adjustment qua subscription-fee payments considering omission of Sec.92BA(i)

  • In Favour of Assessee
  • Citation Number : TS-861-ITAT-2026(Mum)-TP
  • Tax Payer : Times Global Broadcasting Company Ltd

ITAT: Restores TP-adjustment w.r.t sale of goods for examining tested party selection, PLI computation, etc.

  • In Favour of Both, Partially
  • Citation Number : TS-856-ITAT-2026(Mum)-TP
  • Tax Payer : Grasper Global Private Limited