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ITAT: Excludes comparables citing functional and product differences; Deletes AMP adjustment

Sep 03, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-697-ITAT-2026(Bang)-TP
  • Tax Payer : INDO NISSIN FOODS PRIVATE LIMITED

ITAT: Dismisses appeal/cross-objections involving TP-adjustment qua SDT for want of territorial jurisdiction

Sep 03, 2026
  • In Favour of None/NA
  • Citation Number : TS-698-ITAT-2026(Mum)-TP
  • Tax Payer : Jyothy Labs Limited

ITAT: Directs deletion of TP-adjustment qua management support services, if identical amount written back and offered to tax

Sep 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-695-ITAT-2026(Mum)-TP
  • Tax Payer : Primetek Pens Private Limited (Formerly Known as BIC Cello India) Pvt. Ltd

ITAT: Confirms deletion of adjustment qua brokerage, ALP cannot be fixed on mere estimate

Sep 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-691-ITAT-2026(Mum)-TP
  • Tax Payer : Ferani Hotels Pvt Ltd

ITAT: Permits assessee to withdraw appeal pursuant to TPO’s rectification-order resulting in substantial reduction of adjustment

Sep 03, 2026
  • In Favour of None/NA
  • Citation Number : TS-694-ITAT-2026(Bang)-TP
  • Tax Payer : UEI Electronics Private Limited

ITAT: Rules on TP-adjustments in SWD, ITeS and Distribution segments

Sep 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-692-ITAT-2026(Bang)-TP
  • Tax Payer : Invitrogen Bioservices India Pvt Ltd

ITAT: Directs AO to give effect to rectification order reducing upward adjustment to Nil

Sep 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-688-ITAT-2026(DEL)-TP
  • Tax Payer : Juniper Networks Solution India Pvt. Ltd

ITAT: Deletes TP addition in respect of brokerage payment made by assessee; Follows precedents

Sep 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-597-ITAT-2024(Mum)-TP
  • Tax Payer : Ferani Hotels Pvt Ltd

SC: Dismisses Revenue’s SLP w.r.t comparables selection in case of Samsung India on ground of delay

Sep 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-686-SC-2026-TP
  • Tax Payer : SAMSUNG INDIA ELECTRONICS LTD

ITAT: Selection of different comparable, mere difference in ALP determination insufficient for Sec.271(1)(c) penalty

Sep 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-680-ITAT-2026(RAN)-TP
  • Tax Payer : Usha Martin Limited

ITAT: APA-relevance for non-covered AY cannot be discarded absent change in FAR; Rules on comparables

Sep 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-685-ITAT-2026(Mum)-TP
  • Tax Payer : Utimaco Technologies Private Limited

ITAT: Holds margin under BAPA for US AEs applies to non US-AE transactions; Follows earlier order

Sep 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-683-ITAT-2026(Mum)-TP
  • Tax Payer : Morgan Stanley Advantage Services Pvt Ltd

ITAT: Prefers internal TNMM over external TNMM for benchmarking provision of ITeS; Follows earlier orders

Sep 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-684-ITAT-2026(DEL)-TP
  • Tax Payer : Majorel India Pvt. Ltd (Earlier known as Bertelsmann Marketing Services India Pvt. Ltd)

ITAT: Allows assessee's MA, rectifies apparent errors; States other observations of earlier order remain unchanged

Aug 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-679-ITAT-2026(DEL)-TP
  • Tax Payer : Oracle India Pvt. Ltd.

ITAT: Disapproves Revenue's manner of filing appeal, affirms CIT(A)'s remand w.r.t ALP of selling commission

Aug 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-677-ITAT-2026(Bang)-TP
  • Tax Payer : MPHASIS SOFTWARE AND SERVICES (INDIA) PRIVATE LIMITED

ITAT: Restricts corporate guarantee to 0.5% instead of 4%; Follows earlier order

Aug 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-678-ITAT-2026(RAN)-TP
  • Tax Payer : Usha Martin Limited

ITAT: Holds no deduction allowed on TP-enhanced income; Rules on IGS/ITeS adjustments

Aug 28, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-675-ITAT-2026(DEL)-TP
  • Tax Payer : MANPOWERGROUP SERVICES INDIA PRIVATE LIMITED

ITAT: Sets aside CIT(A)-order dismissing assessee's appeal; Holds physical filing of appeal within limitation period

Aug 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-674-ITAT-2026(VIZ)-TP
  • Tax Payer : SNF (India) Pvt Ltd

ITAT: Excludes comparables failing RPT filter, being Govt-owned & functionally dissimilar w.r.t sourcing support services

Aug 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-669-ITAT-2026(DEL)-TP
  • Tax Payer : Newtimes Development India Private Limited

ITAT: Rules on comparables selection, TP adjustment qua interest on delayed trade receivables

Aug 27, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-671-ITAT-2026(Bang)-TP
  • Tax Payer : ELANCO INNOVATION AND ALLIANCE CENTRE INDIA LLP