Updates ( 9134 results )

ITAT: Remits TP-adjustment qua SDT of payment of interest, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-886-ITAT-2026(DEL)-TP
  • Tax Payer : BSC C&C JV

ITAT: Allows Verizon India's MA, rectifies mistake w.r.t correct value of services

  • In Favour of Assessee
  • Citation Number : TS-885-ITAT-2026(DEL)-TP
  • Tax Payer : Verizon Communication India P. Ltd

ITAT: Deletes TP adjustment relating to inter unit transfer of goods; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-884-ITAT-2026(DEL)-TP
  • Tax Payer : Hero MotoCorp Limited

ITAT: Affirms TPO's PSM and 65:35 allocation over assessee's other method w.r.t sales to AE

  • In Favour of Both, Partially
  • Citation Number : TS-882-ITAT-2026(Ahd)-TP
  • Tax Payer : Zydus Hospira Oncology Pvt. Ltd

ITAT: Allows assessee’s MA on issue of notional interest on outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-883-ITAT-2026(Mum)-TP
  • Tax Payer : Packt Publishing Private Limited

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