Updates ( 9115 results )

Filters
Latest

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

ITAT: Deletes upward adjustment qua mark-up charged on marketing and business support services absent prescribed method application

  • In Favour of Assessee
  • Citation Number : TS-855-ITAT-2026(Kol)-TP
  • Tax Payer : TCG Lifesciences Pvt Ltd

ITAT: Allows additional ground raised by L’oreal India, sets aside final assessment order passed beyond limitation period

  • In Favour of Assessee
  • Citation Number : TS-857-ITAT-2026(Mum)-TP
  • Tax Payer : L'oreal India Pvt. Ltd

ITAT: Allows assessee’s MA; Recalls earlier order for adjudicating ground related to comparables

  • In Favour of Both, Partially
  • Citation Number : TS-854-ITAT-2026(DEL)-TP
  • Tax Payer : IRDETO Technology India Private Limited

ITAT: Rejects recharacterization and separate benchmarking of 'premixing' as manufacturing, deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-853-ITAT-2026(Mum)-TP
  • Tax Payer : DSM Nutritional Products India Pvt Ltd

ITAT: Remits TP-adjustment w.r.t freight/handling charges, rejects TPO/CIT(A)'s adhoc / estimation approach

  • In Favour of Both, Partially
  • Citation Number : TS-852-ITAT-2026(Mum)-TP
  • Tax Payer : AGS WORLD TRANSPORT INDIA PVT. LTD

ITAT: Rejects Nil ALP w.r.t interest on CCDs, deletes adjustment; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-849-ITAT-2026(Mum)-TP
  • Tax Payer : Indospace Bommasandra Logistics Park Private Limited

ITAT: Deletes TP-adjustment in respect of availing of support services and alternate disallowance u/s. 37(1)

  • In Favour of Assessee
  • Citation Number : TS-851-ITAT-2026(Mum)-TP
  • Tax Payer : Freudenberg Galal Household Product Private Limited

ITAT: Grants stay to assessee for 180 days subject to depositing 20% of reduced demand

  • In Favour of Assessee
  • Citation Number : TS-850-ITAT-2026(DEL)-TP
  • Tax Payer : Denso Haryana P. Ltd

ITAT: Upholds internal TNMM, deletes adjustment for freight forwarding services

  • In Favour of Both, Partially
  • Citation Number : TS-847-ITAT-2026(Mum)-TP
  • Tax Payer : Aramex Transportation India Private Limited

HC: Quashes draft assessment order and consequent final order as being time-barred

  • In Favour of Assessee
  • Citation Number : TS-848-HC-2026(BOM)-TP
  • Tax Payer : Sidel India Private Limited

ITAT: Confirms CIT(A)’s deletion of penalty levied u/s.271G; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-846-ITAT-2026(Mum)-TP
  • Tax Payer : Essar Power Gujrat Limited

ITAT: Remits ALP determination qua business support services; Deletes TP adjustment w.r.t interest on CCDs

  • In Favour of Both, Partially
  • Citation Number : TS-844-ITAT-2026(Mum)-TP
  • Tax Payer : AEGIS CUSTOMER SUPPORT SERVICES PVT LTD