Updates ( 8788 results )
ITAT: Upholds deletion of TP-adjustment qua operation and maintenance services, sale of port services
Jun 25, 2026
- In Favour of Assessee
- Citation Number : TS-492-ITAT-2026(Mum)-TP
- Tax Payer : JSW Jaigarh Port Limited
ITAT: Deletes TP-adjustment qua IGS; Revenue’s appeal before HC does not dilute earlier order's binding nature
Jun 25, 2026
- In Favour of Assessee
- Citation Number : TS-491-ITAT-2026(Mum)-TP
- Tax Payer : Lanxess India Private Ltd.
ITAT: Rules on comparables for freight-forwarding, directs interest computation on outstanding 'net' receivables
Jun 25, 2026
- In Favour of Both, Partially
- Citation Number : TS-485-ITAT-2026(DEL)-TP
- Tax Payer : Toll Global Forwarding India Pvt Ltd
ITAT: Upholds CIT(A)'s restriction of royalty payment to ALP accepted under APA covering other AYs
Jun 24, 2026
- In Favour of Assessee
- Citation Number : TS-489-ITAT-2026(CHNY)-TP
- Tax Payer : PharmaZell (India) Pvt. Ltd
ITAT: Modifies earlier order w.r.t separate benchmarking of payment of infrastructure service fees, expense reimbursement
Jun 24, 2026
- In Favour of Assessee
- Citation Number : TS-488-ITAT-2026(DEL)-TP
- Tax Payer : Honda R & D (India) Private Limited
ITAT: Directs AO to pass rectification order by reducing TP adjustment to Nil as recomputed by TPO
Jun 24, 2026
- In Favour of Assessee
- Citation Number : TS-490-ITAT-2026(Bang)-TP
- Tax Payer : ZF DIGITAL SERVICES INDIA PRIVATE LIMITED
ITAT: Observes, TPO wrongly held that assessee's consideration of 6-months' USD LIBOR is incorrect
Jun 23, 2026
- In Favour of Assessee
- Citation Number : TS-487-ITAT-2026(DEL)-TP
- Tax Payer : Horiba India Pvt Ltd
ITAT: Holds TP-grounds as infructuous, notes HC quashed rectification order which sought to revive TP-adjustment
Jun 23, 2026
- In Favour of None/NA
- Citation Number : TS-486-ITAT-2026(Mum)-TP
- Tax Payer : Siemens Limited
ITAT: Directs AO to cap royalty / technical services fees @ 1.9% as accepted by CBDT in UAPA
Jun 22, 2026
- In Favour of Assessee
- Citation Number : TS-480-ITAT-2026(DEL)-TP
- Tax Payer : Bellsonica Auto Component India Private Limited
ITAT: Adjudicates adjustments w.r.t interest on loan, guarantee fee, inter-unit power supply for JSW Steel
Jun 22, 2026
- In Favour of Assessee
- Citation Number : TS-483-ITAT-2026(Mum)-TP
- Tax Payer : JSW Steel Ltd
ITAT: Quashes AO’s final assessment order passed without giving effect to DRP’s direction
Jun 22, 2026
- In Favour of Assessee
- Citation Number : TS-484-ITAT-2026(Bang)-TP
- Tax Payer : Symbol Technologies India Pvt Ltd
ITAT: Adjudicates comparables selection, penalty u/s.271(1)(c) in second round for Alcatel/Nokia
Jun 19, 2026
- In Favour of Both, Partially
- Citation Number : TS-479-ITAT-2026(DEL)-TP
- Tax Payer : Alcatel Lucent India Limited
ITAT: Deletes TP-adjustments w.r.t payment of sales commission, interest on receivables
Jun 18, 2026
- In Favour of Assessee
- Citation Number : TS-481-ITAT-2026(Ahd)-TP
- Tax Payer : Amvian Automotive Pvt. Ltd
ITAT: Restores issue w.r.t substantive vs. protective adjustment qua IGS charges
Jun 18, 2026
- In Favour of Both, Partially
- Citation Number : TS-475-ITAT-2026(DEL)-TP
- Tax Payer : Eversub India Pvt. Ltd
ITAT: Quashes final assessment order passed in name of non-existent entity; Follows precedents
Jun 18, 2026
- In Favour of Assessee
- Citation Number : TS-476-ITAT-2026(DEL)-TP
- Tax Payer : Boston Scientific Technology And Engineering Services Private Ltd
ITAT: Deletes adjustment w.r.t TSS, BSS, Managerial, Administrative and related services
Jun 17, 2026
- In Favour of Assessee
- Citation Number : TS-478-ITAT-2026(DEL)-TP
- Tax Payer : Borgwarner Emissions Systems India Pvt Ltd
ITAT: Rules on comparables selection for back-office support services provider
Jun 17, 2026
- In Favour of Both, Partially
- Citation Number : TS-477-ITAT-2026(DEL)-TP
- Tax Payer : BIZ 2 X Platform Pvt. Ltd. (Formerly known as BIZ 2 Credit Info Services Pvt. Ltd.)
ITAT: Deletes AO's adhoc offshore income attribution to PE in India, follows earlier order
Jun 16, 2026
- In Favour of Assessee
- Citation Number : TS-472-ITAT-2026(Mum)-TP
- Tax Payer : Fincantieri Spa
ITAT: Rules on comparables & computation of net operating margin w.r.t purchase of traded goods
Jun 16, 2026
- In Favour of Both, Partially
- Citation Number : TS-471-ITAT-2026(Mum)-TP
- Tax Payer : Bard India Healthcare Private Limited
ITAT: Rejects captive service-provider's claim for risk adjustment absent demonstration of specific differential risks
Jun 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-470-ITAT-2026(Mum)-TP
- Tax Payer : Vasta Bio-Informatics Private Limited