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ITAT: Restores TP-adjustment under SWD segment for verifying working capital adjustment

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2026(DEL)-TP
  • Tax Payer : NatWest Digital Services India Pvt. Ltd

ITAT: Accepts assessee’s plea to exclude comparables failing turnover filter

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-554-ITAT-2026(Bang)-TP
  • Tax Payer : CLINCHOICE PRIVATE LIMITED

ITAT: Deletes TP-adjustment w.r.t royalty payment, remits adjustment w.r.t commission payment

Jul 22, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-548-ITAT-2026(Ahd)-TP
  • Tax Payer : Kloeckner Desma Machinery Private Ltd

ITAT: TPO not justified in recharacterizing CCDs as equity instruments, follows precedents, restores TP-adjustment

Jul 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2026(Mum)-TP
  • Tax Payer : Andromeda Sales and Distribution Private Limited

ITAT: Rejects Barclay Securities' plea for comparability adjustment of 40% over CIT(A)'s 25% absent cogent material

Jul 21, 2026
  • In Favour of Revenue
  • Citation Number : TS-547-ITAT-2026(Mum)-TP
  • Tax Payer : Barclays Securities (India) Private Limited

ITAT: Quashes final assessment order passed beyond prescribed time limit; Follows precedents

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-546-ITAT-2026(DEL)-TP
  • Tax Payer : Jones Lang LaSalle Property Consultants (India) Pvt Ltd

ITAT: Allows plea against estimation of income, notes Indian-co not foreign assessee's DAPE nor TP-addition proposed

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-542-ITAT-2026(Bang)-TP
  • Tax Payer : QlikTech International AB C/o QlikTech India Pvt Ltd

ITAT: Considering assessee's reliance on documents filed before foreign tax authorities, remits TP-issues for fresh adjudication

Jul 20, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-543-ITAT-2026(CHNY)-TP
  • Tax Payer : Sangsin Brakes India Private Limited

ITAT: Quashes final assessment order passed contrary to OGE issued pursuant to DRP’s direction

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2026(Bang)-TP
  • Tax Payer : Mfiflex Technologies Private Limited

ITAT: Adjudicates TP-adjustments qua management-fee, manufacturing/trading segments; Directs entity-level benchmarking for McCain Foods India

Jul 17, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-545-ITAT-2026(DEL)-TP
  • Tax Payer : McCain Foods India Pvt Ltd

ITAT: Remits TP-adjustment qua project business segment and intra group services

Jul 17, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-541-ITAT-2026(DEL)-TP
  • Tax Payer : Veolia Water Technologies and Solutions (India) P. Ltd

ITAT: Excludes comparables held functionally dissimilar by DRP in earlier AYs

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-544-ITAT-2026(DEL)-TP
  • Tax Payer : Kronos Solutions India Private Limited

ITAT: Restores adjustment w.r.t SWD-services to consider assessee's segmentation exercise / additional evidence, deletes interest on receivables

Jul 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-539-ITAT-2026(CHNY)-TP
  • Tax Payer : IVY MOBILITY SOLUTIONS PVT. LTD

ITAT: Deletes TP-adjustment w.r.t SWD-segment, treats product development / M&A expenses as non-operating

Jul 15, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-537-ITAT-2026(CHNY)-TP
  • Tax Payer : Ilink Multitech Solutions Private Limited

ITAT: Disposes application seeking stay of outstanding demand being devoid of merit

Jul 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2026(HYD)-TP
  • Tax Payer : Freyr Software Services Private Limited

ITAT: Confirms deletion of Sec.271G-penalty; Notes assessee furnished information practically maintainable in diamond industry

Jul 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2026(Mum)-TP
  • Tax Payer : CARBON CREATION EXPORTS PVT. LTD

ITAT: Excludes companies citing failing RPT filter, unavailability of segmental information

Jul 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-532-ITAT-2026(CHNY)-TP
  • Tax Payer : SAIPEM INDIA PROJECTS PRIVATE LIMITED

ITAT: Non-reference to TPO for computing ALP of SDTs a procedural irregularity, restores issue to AO

Jul 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-534-ITAT-2026(DEL)-TP
  • Tax Payer : Viney Corporation Limited

ITAT: Quashes time-barred final assessment order in second round of proceedings

Jul 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-533-ITAT-2026(CHNY)-TP
  • Tax Payer : Triumph International (India) Pvt Ltd

ITAT: Adjudicates TP-adjustments qua commission, sales to AEs, interest on receivables, SBLC-fee

Jul 14, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-530-ITAT-2026(CHNY)-TP
  • Tax Payer : Elgi Rubber Co. Limited