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ITAT: Rules on comparables for electrical equipment manufacturer, rejects NIL ALP of IGS

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-616-ITAT-2025(Bang)-TP
  • Tax Payer : TE Connectivity India P Ltd

ITAT: Recharacterization of CCDs as equity not justified; Directs proportionate disallowance of interest capitalized to WiP

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-613-ITAT-2025(DEL)-TP
  • Tax Payer : Alfanar Energy Private Limited

ITAT: Deletes TP-adjustment qua AMP expense, remits royalty payment issue; Follows earlier orders

Oct 17, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-612-ITAT-2025(DEL)-TP
  • Tax Payer : LG Electronics India Pvt. Ltd.

ITAT: Deletes adjustment w.r.t allocation of regional headquarter charges, accepts TNMM and aggregation approach

Oct 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-615-ITAT-2025(PUN)-TP
  • Tax Payer : Lear Automotive India Pvt. Ltd.

ITAT: Rules on adjustments w.r.t equipment distribution segment, business support segment, expense recovery, etc.

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-610-ITAT-2025(DEL)-TP
  • Tax Payer : Huawei Telecommunications (India) Company Private Limited

HC: Dismisses Revenue’s appeal against ITAT-order holding assessee not 'eligible' u/s.144C

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-609-HC-2025(DEL)-TP
  • Tax Payer : Travelport LP

HC: Disposes of Dimexon Diamonds writ petition challenging the penalty order

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-606-HC-2025(BOM)-TP
  • Tax Payer : Dimexon Diamonds Ltd

HC: Disposes of assessee's writ petition challenging the penalty order as bad in law

Oct 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-611-HC-2025(BOM)-TP
  • Tax Payer : Dimexon Diamonds Ltd

HC: Disposes of appeal filed by Revenue as issue settled by MAP resolution under India and UK DTAA

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-608-HC-2025(KAR)-TP
  • Tax Payer : NDS Services Pay - TV Technology Private Limited

HC: Sets aside Sec.271AA(1) penalty; Directs Assessment/ Penalty Unit to pass fresh penalty order

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-607-HC-2025(GUJ)-TP
  • Tax Payer : GFL Ltd

ITAT: Receipts towards annual fixed charges emanating from power purchase agreement eligible for Sec.80IA deduction

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-605-ITAT-2025(Mum)-TP
  • Tax Payer : Bhandar Power Ltd

ITAT: Notes Sec.271G penalty wrongly imposed for not benchmarking, as opposed to non-furnishing of information

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-604-ITAT-2025(Ahd)-TP
  • Tax Payer : Atul Limited

HC: Sets aside AO’s final assessment order passed without waiting for outcome of DRP proceedings

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-602-HC-2025(KAR)-TP
  • Tax Payer : INFRRD PRIVATE LIMITED

HC: Quashes final assessment order passed along with demand and penalty notices before DRP’s directions

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-603-HC-2025(KAR)-TP
  • Tax Payer : GRAB GRECO LLP

ITAT: Upholds CIT(A)’s rejection of CPM, deletes addition for export transaction

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-601-ITAT-2025(PUN)-TP
  • Tax Payer : Alfa Laval India Ltd

ITAT: Holds RPM as MAM for distribution segment, deletes adjustment w.r.t expense recovery

Oct 14, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-599-ITAT-2025(DEL)-TP
  • Tax Payer : Panasonic India Pvt Ltd

ITAT: Deletes TP-adjustment for royalty payment following assessee’s earlier order

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-596-ITAT-2025(DEL)-TP
  • Tax Payer : Maruti Suzuki India Limited

ITAT: Dismisses appeal as withdrawn since TP issues resolved under India-US MAP resolution

Oct 10, 2025
  • In Favour of None/NA
  • Citation Number : TS-594-ITAT-2025(HYD)-TP
  • Tax Payer : Microsoft Global Services Centre (India) Private Limited

ITAT: Excludes Maxim SMT Technologies since it does not qualify trading turnover filter

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-595-ITAT-2025(PUN)-TP
  • Tax Payer : B & R Industrial Automation Pvt. Ltd

ITAT: Directs recomputing margins, exclude domestic revenue/expenditure and rework comparability afresh

Oct 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-597-ITAT-2025(HYD)-TP
  • Tax Payer : Invesco (India) Private Limited