Updates ( 7867 results )

Filters
Latest

ITAT: Deletes adjustment w.r.t receipt of supervision services, assessee established sufficient business reason

May 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2025(DEL)-TP
  • Tax Payer : North Delhi Metro Mall Private Limited

ITAT: Deletes TP-adjustment qua reimbursement of expenses; Expenditure not incurred for brand building of AE

May 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-284-ITAT-2025(CHANDI)-TP
  • Tax Payer : Punjab Chemicals & Crop Protection Ltd

ITAT: Remits the issue of benchmarking of export of spare parts and global sourcing

May 28, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-286-ITAT-2025(PUN)-TP
  • Tax Payer : Piaggio Vehicles Pvt. Ltd

ITAT: Rules on comparables’ selection, working capital adjustment and interest on receivables

May 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-283-ITAT-2025(Bang)-TP
  • Tax Payer : Connectwise India Pvt Ltd

ITAT: Dismisses assessee’s appeal as withdrawn in light of MAP resolution

May 27, 2025
  • In Favour of None/NA
  • Citation Number : TS-281-ITAT-2025(Bang)-TP
  • Tax Payer : XLHealth Corporation India Pvt Ltd

ITAT: Remits TP adjustment qua interest on outstanding receivables; Grants 90 days credit period

May 27, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-282-ITAT-2025(Bang)-TP
  • Tax Payer : AB INBEV GCC Services India Pvt Ltd (earlier known as GCC Services India Pvt Ltd)

ITAT: Deletes adjustments qua payment for support services, corporate guarantee, interest on receivables

May 27, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-274-ITAT-2025(CHNY)-TP
  • Tax Payer : Newgen Digitalworks Private Limited

ITAT: Modifies earlier-order; Directs Revenue to not treat Indian subsidiary as DAPE if transaction at ALP

May 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2025(Bang)-TP
  • Tax Payer : QlikTech International AB C/o QlikTech India Pvt Ltd

ITAT: Allows assessee’s MA, modifies LIBOR to EURIBOR as interest for outstanding receivables

May 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-280-ITAT-2025(Bang)-TP
  • Tax Payer : Concur Technologies India Private Limited

ITAT: Deletes ad-hoc adjustment qua royalty payment made without any prescribed method

May 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-276-ITAT-2025(Mum)-TP
  • Tax Payer : Unilever India Exports Ltd

ITAT: Allows assessee’s MAs seeking modifications in earlier order

May 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-278-ITAT-2025(Bang)-TP
  • Tax Payer : Astra Zeneca Pharma India Ltd

ITAT: DRP fails to adjudicate on explanation provided by assessee; Directs passing of speaking order

May 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-275-ITAT-2025(Kol)-TP
  • Tax Payer : Madhu Jayanti International Ltd

ITAT: Deletes adjustment qua outstanding receivables w.r.t Medical Transcription Services & ITeS transactions

May 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-269-ITAT-2025(Mum)-TP
  • Tax Payer : Aquity Solutions India Pvt Ltd (Earlier known as M Modal Global Services Pvt Ltd)

ITAT: Allows mark-up for availing of supervision services and central services; Follows rule of consistency

May 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-271-ITAT-2025(DEL)-TP
  • Tax Payer : Humboldt Wedag India Pvt Ltd

ITAT: Upholds internal TNMM, cites no difference in services rendered in AE and Non-AE segments

May 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-272-ITAT-2025(Mum)-TP
  • Tax Payer : Quinox Consultancy Services Limited

ITAT: Applying Rs. 200 cr. as upper-turnover filter, not law; Directs TPO to incorporate appropriate filter

May 23, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-273-ITAT-2025(Bang)-TP
  • Tax Payer : Yokogawa Technology Solutions India Pvt. Ltd

ITAT: Remits matter for re-examining claim regarding payment towards availing business support services

May 22, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-268-ITAT-2025(HYD)-TP
  • Tax Payer : Excelra Knowledge Solutions Private Limited

ITAT: Upholds internal CUP for loans advanced; Deletes TP adjustment qua interest on delayed receivables

May 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-267-ITAT-2025(Ahd)-TP
  • Tax Payer : Intas Pharmaceuticals Ltd.

ITAT: No separate adjustment required since impact of outstanding receivables subsumed in WCA

May 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2025(Ahd)-TP
  • Tax Payer : Milacron India Pvt.Ltd

ITAT: Rules on comparables selection; Holds ‘provision for bad debt’ as non-operating in nature

May 21, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-262-ITAT-2025(HYD)-TP
  • Tax Payer : Vertex Offshore Services Private Limited