Updates ( 8757 results )

ITAT: Deletes TP-adjustment qua interest on ECB, notes no deduction claimed nor P&L A/c debited

  • In Favour of Assessee
  • Citation Number : TS-458-ITAT-2026(VIZ)-TP
  • Tax Payer : SNF (India) Pvt Ltd

ITAT: Quashes final assessment order not passed in conformity with DRP’s directions; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-455-ITAT-2026(Bang)-TP
  • Tax Payer : Marlabs Innovations Pvt Ltd

ITAT: Remits ALP determination qua IGS back to TPO; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2026(PUN)-TP
  • Tax Payer : Sempertrans India Private Limited

ITAT: Remits issue w.r.t inclusion of comparable to verify passing 25% RPT filter

  • In Favour of Assessee
  • Citation Number : TS-456-ITAT-2026(DEL)-TP
  • Tax Payer : Great Learning Education Services Private Limited

ITAT: Dismisses assessee’s appeal as withdrawn considering settlement of TP issues under APA resolution

  • In Favour of None/NA
  • Citation Number : TS-454-ITAT-2026(Bang)-TP
  • Tax Payer : Sprinklr India Private Ltd

ITAT: Deletes TP-addition qua export of paint, receipt of royalty; Remits adjustment qua interest on receivables

  • In Favour of Assessee
  • Citation Number : TS-453-ITAT-2026(Mum)-TP
  • Tax Payer : Kansai Nerolac Paints Ltd

ITAT: Dismisses Revenue’s MA, upholds Tribunal-order quashing time barred final assessment order

  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2026(DEL)-TP
  • Tax Payer : Rolls Royce India Ltd

ITAT: Holds PLR over EBLR for benchmarking interest on NCDs; Confirms adjustment deletion

  • In Favour of Assessee
  • Citation Number : TS-451-ITAT-2026(HYD)-TP
  • Tax Payer : Matrix Power-(Wind) Pvt. Ltd

ITAT: Dismisses assessee’s appeal given pendency of rectification application before AO

  • In Favour of Revenue
  • Citation Number : TS-450-ITAT-2026(DEL)-TP
  • Tax Payer : Jinfei Trading India Private Limited

ITAT: Dismisses assessee’s appeal as withdrawn in light of APA resolution

  • In Favour of None/NA
  • Citation Number : TS-449-ITAT-2026(Bang)-TP
  • Tax Payer : Sprinklr India Private Ltd

ITAT: Dismisses assessee’s appeal as withdrawn; Considers issues resolved under India-Singapore MAP

  • In Favour of None/NA
  • Citation Number : TS-448-ITAT-2026(Bang)-TP
  • Tax Payer : Crimsonlogic India Pvt Ltd

ITAT: Permits assessee to withdraw appeals as TP grounds settled under APA resolution

  • In Favour of None/NA
  • Citation Number : TS-447-ITAT-2026(Bang)-TP
  • Tax Payer : AMD India Private Ltd

ITAT: Directs AO to give effect to TPO's revised TP-adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-446-ITAT-2026(DEL)-TP
  • Tax Payer : Cosmo First Limited

ITAT: Deletes TP adjustment made in respect of payment of interest on CCD; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2026(Mum)-TP
  • Tax Payer : EBIXCASH World Money Limited

ITAT: Holds FOREX gain as operating in nature; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-444-ITAT-2026(DEL)-TP
  • Tax Payer : Kellog Brown and Root Engineering and Construction India Private Ltd

ITAT: Dismisses appeal as withdrawn in light of BAPA

  • In Favour of Assessee
  • Citation Number : TS-443-ITAT-2026(Bang)-TP
  • Tax Payer : XLHealth Corporation India Pvt Ltd

ITAT: Adjudicates additions made qua AMP expenses, intra-group services (IGS), R&D expenses & royalty

  • In Favour of Both, Partially
  • Citation Number : TS-442-ITAT-2026(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd

ITAT: Deletes TP-adjustments qua payments of royalty & management support services

  • In Favour of Assessee
  • Citation Number : TS-441-ITAT-2026(PUN)-TP
  • Tax Payer : L&L Product India Private Limited

ITAT: Directs AO/TPO to conduct fresh benchmarking analysis; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-440-ITAT-2026(CHNY)-TP
  • Tax Payer : Preludesys India Private Limited

ITAT: Remits TP-adjustment qua legal and professional services; Admits additional evidence

  • In Favour of Both, Partially
  • Citation Number : TS-439-ITAT-2026(DEL)-TP
  • Tax Payer : Advance Metering Technology Ltd