Updates ( 9083 results )

HC: Dismisses Revenue’s appeal on application of turnover filter for determining comparables for TP study

  • In Favour of Assessee
  • Citation Number : TS-828-HC-2026(KAR)-TP
  • Tax Payer : Logica Private Ltd.

HC: Dismisses Revenue’s appeal, issue covered in assessee’s favour in Sap Labs

  • In Favour of Assessee
  • Citation Number : TS-825-HC-2026(KAR)-TP
  • Tax Payer : Atmecs Technologies Private Limited

ITAT: Remits TP-addition, rejects assessee's submission w.r.t non-resident entities not being AEs

  • In Favour of Both, Partially
  • Citation Number : TS-826-ITAT-2026(Ahd)-TP
  • Tax Payer : Sun Pharma Advance Research Co. Ltd

ITAT: Deletes TP adjustment qua transfer of power and steam, royalty payment for Maruti Suzuki India

  • In Favour of Assessee
  • Citation Number : TS-827-ITAT-2026(DEL)-TP
  • Tax Payer : Maruti Suzuki India Ltd

ITAT: Directs AO to ensure no double disallowance, considers applicable SBI PLR w.r.t interest on CCDs

  • In Favour of Both, Partially
  • Citation Number : TS-824-ITAT-2026(HYD)-TP
  • Tax Payer : TSI Business Parks (Hyderabad) Private Ltd

ITAT: Sets aside CIT(TP)'s revisionary order; TPO accepted one possible view on appropriate PLI after inquiry

  • In Favour of Assessee
  • Citation Number : TS-823-ITAT-2026(CHNY)-TP
  • Tax Payer : Mobis India Ltd

HC: Dismisses Revenue’s appeal on AMP adjustment basis similar issue covered earlier

  • In Favour of Assessee
  • Citation Number : TS-818-HC-2025(DEL)-TP
  • Tax Payer : Casio India Company Pvt Ltd

ITAT: Dismisses assessee’s appeal as withdrawn in view of rectification order passed by AO

  • In Favour of None/NA
  • Citation Number : TS-820-ITAT-2026(HYD)-TP
  • Tax Payer : SIGNANT HEALTH PRIVATE LIMITED

HC: Upholds ITAT order excluding Accurate Data Converters as comparable; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-822-HC-2026(KAR)-TP
  • Tax Payer : E4E Business Solutions India Pvt Ltd

ITAT: Deletes TP-adjustments qua corporate guarantee, loan support services, regional support services and HO-expense

  • In Favour of Both, Partially
  • Citation Number : TS-821-ITAT-2026(Mum)-TP
  • Tax Payer : COOPERATIEVE RABOBANK U.A

ITAT: Remits TP-adjustments w.r.t provision of SWD services and interest on outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-819-ITAT-2026(Mum)-TP
  • Tax Payer : SmartStream Technologies India Pvt Ltd

ITAT: Adjudicates various TP-adjustments w.r.t venture-capital advisory / data centre support services, cost allocation, etc for CitiBank NA

  • In Favour of Both, Partially
  • Citation Number : TS-818-ITAT-2026(Mum)-TP
  • Tax Payer : Citibank N.A.

ITAT: Adjudicates adjustments w.r.t remuneration for marketing of derivatives, marketing/support services for ECBs, etc

  • In Favour of Both, Partially
  • Citation Number : TS-817-ITAT-2026(Mum)-TP
  • Tax Payer : Credit Agricole Corporate and Investment Bank

ITAT: Upholds CIT(A)’s deletion of Sec.271(1)(c) penalty levied on Aon Services India

  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2026(DEL)-TP
  • Tax Payer : AON Services India Pvt Ltd

ITAT: Sets royalty/technical services fees @ 1.9% as accepted in UAPA; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-814-ITAT-2026(DEL)-TP
  • Tax Payer : Bellsonica Auto Component India Private Limited

HC: Dismisses Revenue’s appeal basis failure to demonstrate ITAT’s order contrary to settled law

  • In Favour of Assessee
  • Citation Number : TS-810-HC-2026(KAR)-TP
  • Tax Payer : Infineon Technologies India Pvt. Ltd

HC: Dismisses Revenue’s appeal basis failure to point perversity in ITAT’s order on comparable selection

  • In Favour of Assessee
  • Citation Number : TS-808-HC-2026(KAR)-TP
  • Tax Payer : Goldman Sachs Services Pvt Ltd

ITAT: Deletes TP-adjustment based on domestic rupee rate w.r.t loans to foreign AEs by Tata Steel

  • In Favour of Assessee
  • Citation Number : TS-811-ITAT-2026(Mum)-TP
  • Tax Payer : Tata Steel Ltd

ITAT: Rules on comparables, RPT computation w.r.t provision of IT consulting services

  • In Favour of Both, Partially
  • Citation Number : TS-812-ITAT-2026(PUN)-TP
  • Tax Payer : Exusia India Private Limited

ITAT: Holds final assessment order as unsustainable on ground of being barred by limitation u/s.144C(13)

  • In Favour of Assessee
  • Citation Number : TS-809-ITAT-2026(DEL)-TP
  • Tax Payer : AT &T Communication Services India Private Ltd