Updates ( 8935 results )

ITAT: Deletes AMP adjustment in case of Discovery Communication India; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-653-ITAT-2026(DEL)-TP
  • Tax Payer : Discovery Communication India

ITAT: Deletes BLT based protective adjustment made for AMP expenses in case of Zimmer India

  • In Favour of Assessee
  • Citation Number : TS-654-ITAT-2026(DEL)-TP
  • Tax Payer : Zimmer India Private Limited

ITAT: Rules on TP adjustment qua alleged interest received on advances, comparables selection

  • In Favour of Both, Partially
  • Citation Number : TS-655-ITAT-2026(DEL)-TP
  • Tax Payer : Acme Cleantech Solutions Pvt. Ltd

ITAT: Rules on TP-adjustments qua corporate guarantee and interest on delayed payment of receivables

  • In Favour of Assessee
  • Citation Number : TS-656-ITAT-2026(DEL)-TP
  • Tax Payer : Uflex Ltd

ITAT: Rules on TP-adjustment w.r.t support services, comparables selection, covid-adjustment, etc.

  • In Favour of Both, Partially
  • Citation Number : TS-648-ITAT-2026(CHNY)-TP
  • Tax Payer : Schneider Electric Systems India Pvt Ltd

ITAT: Confirms deletion of TP-adjustment qua trading of industrial material

  • In Favour of Assessee
  • Citation Number : TS-647-ITAT-2026(DEL)-TP
  • Tax Payer : POSCO International India Pvt Ltd

ITAT: Upholds CIT(A)’s deletion of addition made on account of inter-unit sale of electricity and sale of steam

  • In Favour of Assessee
  • Citation Number : TS-651-ITAT-2026(Ahd)-TP
  • Tax Payer : Nirma Limited

ITAT: Holds final assessment order being barred by limitation; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-642-ITAT-2026(DEL)-TP
  • Tax Payer : Express Freight Railway Consortium

ITAT: Quashes final assessment order passed without complying with DRP’s directions

  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2026(Bang)-TP
  • Tax Payer : Akamai Technologies Solutions (India) Private Limited

ITAT: Rules on comparables in SWD segment and TP adjustment qua outstanding trade receivables

  • In Favour of Both, Partially
  • Citation Number : TS-646-ITAT-2026(Bang)-TP
  • Tax Payer : Y MEDIA LABS PRIVATE LIMITED

ITAT: Holds LIBOR+bps normal & reasonable interest rate qua loan; Confirms guarantee commission @ 1%

  • In Favour of Both, Partially
  • Citation Number : TS-644-ITAT-2026(DEL)-TP
  • Tax Payer : Kohinoor Foods Limited

ITAT: Allows assessee's MA w.r.t TP-adjustment qua 'other support services' / R&D segment

  • In Favour of Assessee
  • Citation Number : TS-635-ITAT-2026(Mum)-TP
  • Tax Payer : Rubicon Research Limited (Formerly Known as Rubicon Research Private Limited)

ITAT: Deletes Sec.271G penalty, notes due process not followed nor non-compliance established

  • In Favour of Assessee
  • Citation Number : TS-645-ITAT-2026(DEL)-TP
  • Tax Payer : Senatech India Pvt Ltd

ITAT: Excludes 10 comparables citing functional dissimilarity, failing ITeS filter of 75%, owning intangibles etc

  • In Favour of Both, Partially
  • Citation Number : TS-638-ITAT-2026(DEL)-TP
  • Tax Payer : RBS Services India Pvt.Ltd. [Formerly known as RBS Business Services Pvt.Ltd.]

ITAT: Extends stay of demand for 30 days or till disposal of assessee’s appeal

  • In Favour of Assessee
  • Citation Number : TS-640-ITAT-2026(PUN)-TP
  • Tax Payer : Vitesco Technologies India Private Limited

ITAT: Deletes TP adjustment made on account of payment of management fees; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-639-ITAT-2026(Mum)-TP
  • Tax Payer : NTT India Pvt Ltd

ITAT: Rules on comparables selection for benchmarking transaction of purchase of finished goods

  • In Favour of Both, Partially
  • Citation Number : TS-634-ITAT-2026(DEL)-TP
  • Tax Payer : Richemont India Private Limited (erstwhile known as RLG Retail Private Limited)

ITAT: Rules on comparables in SWD segment, Remits working capital adjustment plea

  • In Favour of Both, Partially
  • Citation Number : TS-636-ITAT-2026(Mum)-TP
  • Tax Payer : NortonLifeLock Software Solutions Private Ltd

ITAT: Admits additional evidence, remits TP adjustment qua payment for support services

  • In Favour of Both, Partially
  • Citation Number : TS-633-ITAT-2026(Mum)-TP
  • Tax Payer : Markel Capital Limited

ITAT: Upholds deletion of Sec.270A penalty for Alibaba Cloud India; 'Misreporting of income' not established

  • In Favour of Assessee
  • Citation Number : TS-631-ITAT-2026(Mum)-TP
  • Tax Payer : ALIBABA CLOUD INDIA LLP