Updates ( 9129 results )
Latest
ITAT: Unrest/war in Ukraine relevant factor to benchmark trade advance, remits adjustment
- In Favour of Both, Partially
- Citation Number : TS-881-ITAT-2026(Mum)-TP
- Tax Payer : Kalpataru Projects International Limited
ITAT: Deletes adjustment qua interest on receivables, distinguishes ordinary trade credit from deliberate financing
- In Favour of Assessee
- Citation Number : TS-880-ITAT-2026(Mum)-TP
- Tax Payer : LINK ADMINISTRATION SERVICES PVT LTD (now known as MUFG Pension & Market Services India Private Limited)
HC: Dismisses Revenue’s appeal challenging Tribunal-order excluding Sasken Communications as comparable
- In Favour of Assessee
- Citation Number : TS-869-HC-2026(KAR)-TP
- Tax Payer : Infineon Technologies India Pvt Ltd
HC: Disposes of Revenue’s review petition; Revised draft order not passed before passing assessment order
- In Favour of Assessee
- Citation Number : TS-879-HC-2026(KAR)-TP
- Tax Payer : A O SMITH INDIA WATER PRODUCTS PVT LTD
ITAT: Quashes final assessment order passed beyond limitation period as provided u/s. 144C(13)
- In Favour of Assessee
- Citation Number : TS-878-ITAT-2026(Bang)-TP
- Tax Payer : JEDI SOFTWARE ENGINEERING LLP
HC: Dismisses Revenue’s appeal against ITAT order on comparables and use of RPT filter
- In Favour of Assessee
- Citation Number : TS-877-HC-2026(KAR)-TP
- Tax Payer : Huawei Technologies India Pvt Ltd
HC: Disposes of Revenue’s appeal on comparables issue, no perversity in ITAT’s order
- In Favour of Assessee
- Citation Number : TS-876-HC-2026(KAR)-TP
- Tax Payer : Nuance Transcription Services India Pvt. Ltd.
HC: Dismisses Revenue’s appeal challenging Tribunal-order on comparables, notes failure to show perversity
- In Favour of Assessee
- Citation Number : TS-873-HC-2026(KAR)-TP
- Tax Payer : Trident Microsystems India Pvt Ltd
ITAT: Rules on comparables in ITeS and Business Support Services Segment
- In Favour of Assessee
- Citation Number : TS-875-ITAT-2026(DEL)-TP
- Tax Payer : Kellogg Brown and Root Engineering and Construction India Private Limited
ITAT: Deletes TP-adjustment qua brokerage commission, rules on comparables for investment advisory services
- In Favour of Assessee
- Citation Number : TS-874-ITAT-2026(Mum)-TP
- Tax Payer : CLSA India Ltd.
ITAT: Holds penalty u/s.271AA(1) for technical or inadvertent omission in Form-3CEB not justified
- In Favour of Assessee
- Citation Number : TS-867-ITAT-2026(Mum)-TP
- Tax Payer : Powerweave Software Services Private Limited
HC: Holds no substantial question of law arises on comparables issue, dismisses Revenue’s appeal
- In Favour of Assessee
- Citation Number : TS-872-HC-2026(KAR)-TP
- Tax Payer : Logica Private Ltd.
SC: Dismisses Revenue’s SLP challenging deletion of AMP-adjustment in case of Pernod Ricard India
- In Favour of Assessee
- Citation Number : TS-871-SC-2026-TP
- Tax Payer : Pernod Ricard India Pvt Ltd
HC: Quashes final assessment order passed sans draft order for Orpak Systems
- In Favour of Assessee
- Citation Number : TS-870-HC-2026(BOM)-TP
- Tax Payer : Orpak Systems India Private Limited
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