Updates ( 8588 results )

ITAT: Rules on TP-adjustment qua customs duty, capacity utilization, treatment of forex loss, etc

  • In Favour of Both, Partially
  • Citation Number : TS-276-ITAT-2026(CHNY)-TP
  • Tax Payer : JOYSON ANAND ABHISHEK SAFETY SYSTEMS PVT. LTD

HC: Allows writ petition quashing final assessment order passed sans draft order

  • In Favour of Both, Partially
  • Citation Number : TS-278-HC-2026(BOM)-TP
  • Tax Payer : Hansgrohe India Pvt. Ltd

ITAT: Excludes government company as comparable, notes greater advantage qua risk

  • In Favour of Assessee
  • Citation Number : TS-277-ITAT-2026(DEL)-TP
  • Tax Payer : FieldCore Service Solutions International India Pvt Ltd

ITAT: Allows stay of outstanding demand arising out of final assessment order

  • In Favour of Assessee
  • Citation Number : TS-275-ITAT-2026(Bang)-TP
  • Tax Payer : BORQS TECHNOLOGIES INDIA PRIVATE LIMITED

ITAT: Remits comparable selection issue back to TPO in case of Philips Global

  • In Favour of Both, Partially
  • Citation Number : TS-274-ITAT-2026(Kol)-TP
  • Tax Payer : Philips Global Business Services LLP

ITAT: Quashes final assessment orders passed without draft order post HC-remand in case of Honda Cars

  • In Favour of Assessee
  • Citation Number : TS-271-ITAT-2026(DEL)-TP
  • Tax Payer : Honda Cars India Ltd

ITAT: Upholds CIT(A)’s deletion of AMP adjustment in case of Toshiba India

  • In Favour of Assessee
  • Citation Number : TS-272-ITAT-2026(DEL)-TP
  • Tax Payer : Toshiba India Pvt Ltd

ITAT: Dismisses Revenue’s appeal; Upholds CIT(A)’s order on comparables selection

  • In Favour of Assessee
  • Citation Number : TS-270-ITAT-2026(Bang)-TP
  • Tax Payer : Altisource Business Solutions Pvt Ltd

ITAT: Quashes final assessment-order as well as consequent demand and penalty notices

  • In Favour of Assessee
  • Citation Number : TS-273-ITAT-2026(Bang)-TP
  • Tax Payer : CSG Systems International (India) Private Limited

ITAT: Deletes TP adjustment qua AMP expenses for MMT India; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-268-ITAT-2026(DEL)-TP
  • Tax Payer : MakeMy Trip (India) Pvt Ltd

ITAT: Confirms Sec.271(1)(c)-penalty, considers adjustment qua loan upheld in quantum proceedings

  • In Favour of Assessee
  • Citation Number : TS-267-ITAT-2026(Ahd)-TP
  • Tax Payer : Soma Textiles & Industries Ltd

ITAT: Dismisses Revenue’s appeal and upholds CIT(A)’s exclusion of 10 comparables

  • In Favour of Assessee
  • Citation Number : TS-259-ITAT-2026(Bang)-TP
  • Tax Payer : Altiostar Networks India Pvt. Ltd

ITAT: Directs AO/TPO to grant working capital adjustment; Remits operating margin issue

  • In Favour of Both, Partially
  • Citation Number : TS-265-ITAT-2026(DEL)-TP
  • Tax Payer : Fares Daddy Private Limited

ITAT: Rules on comparables selection for SDS segment; Remits risk adjustment

  • In Favour of Both, Partially
  • Citation Number : TS-260-ITAT-2026(DEL)-TP
  • Tax Payer : Keysight Technologies International India Pvt. Ltd

ITAT: Allows assessee’s application for limited purpose of stay

  • In Favour of Assessee
  • Citation Number : TS-266-ITAT-2026(DEL)-TP
  • Tax Payer : Casio India Company Pvt Ltd

ITAT: Confirms CIT(A)’s exclusion of functionally dissimilar company

  • In Favour of Assessee
  • Citation Number : TS-261-ITAT-2026(DEL)-TP
  • Tax Payer : UOP India Pvt Ltd

HC: Dismisses Revenue’s appeal challenging assessee’s aggregation approach for benchmarking international transactions

  • In Favour of Revenue
  • Citation Number : TS-264-HC-2026(BOM)-TP
  • Tax Payer : Tetra Pak India Pvt Ltd

ITAT: Excludes comparables engaged in diverse activities in SWD and MSS segments

  • In Favour of Assessee
  • Citation Number : TS-263-ITAT-2026(Bang)-TP
  • Tax Payer : Analog Devices India Pvt Ltd

ITAT: Allows assessee’s MA, modifies Tribunal’s earlier order on comparables

  • In Favour of Assessee
  • Citation Number : TS-262-ITAT-2026(DEL)-TP
  • Tax Payer : WNS Business Consulting Services Pvt Ltd

ITAT: Deletes TP addition qua brand royalty payment & SDT for Vodafone Idea; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-257-ITAT-2026(DEL)-TP
  • Tax Payer : Vodafone Idea Ltd