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ITAT: Quashes final assessment order passed u/s 144C(13) without following DRP’s direction

Apr 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-306-ITAT-2026(DEL)-TP
  • Tax Payer : Midea India Pvt Ltd

ITAT: Rules on comparables qua distribution segment, deletes adjustment qua outstanding receivables

Apr 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-304-ITAT-2026(DEL)-TP
  • Tax Payer : Warner Media India P. Ltd

ITAT: Holds forex gain as operating income, no separate adjustment required for outstanding receivables

Apr 15, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-303-ITAT-2026(CHNY)-TP
  • Tax Payer : Same Deutz – Fahr India Private Limited

ITAT: Quashes final assessment orders passed sans draft orders, follows Sumitomo Corp HC-ruling

Apr 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-305-ITAT-2026(DEL)-TP
  • Tax Payer : Sumitomo Corporation India P. Ltd

ITAT: Restores TP-adjustments w.r.t provision of SWD services, interest on receivables

Apr 14, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-302-ITAT-2026(Bang)-TP
  • Tax Payer : MatchMove India Private Limited

ITAT: Quashes draft and final assessment orders passed in name of non-existent company despite intimation

Apr 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-301-ITAT-2026(DEL)-TP
  • Tax Payer : Graziano Transmission India Pvt. Ltd

ITAT: Rules on TP-adjustment qua manufacturing segment, allows idle capacity / working capital adjustments

Apr 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-300-ITAT-2026(CHNY)-TP
  • Tax Payer : Armstrong International Private Limited

ITAT: Adjudicates TP-adjustments w.r.t manufacturing / services segments, remits idle capacity adjustment, etc.

Apr 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-299-ITAT-2026(CHNY)-TP
  • Tax Payer : Caterpillar India Pvt Ltd

ITAT: Rejects TPO's 'other method' for benchmarking distribution activity, IGS, royalty payment, etc

Apr 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-289-ITAT-2026(PUN)-TP
  • Tax Payer : Bosch Chassis Systems India (P.) Ltd

HC: Rejects Revenue’s submission that limitation consequences operate only qua issues remanded by Tribunal

Apr 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-296-HC-2026(BOM)-TP
  • Tax Payer : Laqshya Media Pvt Ltd

ITAT: Accepts assessee’s remand request since current AY covered by APA

Apr 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2026(Kol)-TP
  • Tax Payer : DIC Fine Chemicals Pvt Ltd

ITAT: Deletes TP adjustment qua SDT considering omission of sub-clause (i) of Sec.92BA

Apr 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2026(DEL)-TP
  • Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED

ITAT: Upholds deletion of SDT adjustment qua sale of power of CPP; Follows precedents

Apr 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2026(NAG)-TP
  • Tax Payer : Gopani Iron and Power (India) Pvt. Ltd

ITAT: Quashes time-barred assessment order, considers date of uploading DRP-directions on ITBA portal

Apr 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2026(Bang)-TP
  • Tax Payer : Koch Business Solutions India Pvt. Ltd

ITAT: Upholds deletion of TP-adjustment qua reimbursement of personnel cost, IT-expenses

Apr 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-293-ITAT-2026(DEL)-TP
  • Tax Payer : Benetton India Pvt. Ltd

ITAT: Remits ALP adjustment made on management fee payment; Follows earlier order

Apr 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-295-ITAT-2026(PAN)-TP
  • Tax Payer : Guala Closures India Private Limited

ITAT: Deletes AMP expenses addition rejecting bright line test application

Apr 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2026(DEL)-TP
  • Tax Payer : Whirlpool of India Ltd.

HC: Rejects Revenue's submission that limitation consequences operate only qua issues remanded, not decided, by Tribunal

Apr 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-290-HC-2026(BOM)-TP
  • Tax Payer : Laqshya Media Pvt Ltd

ITAT: Remits margin computation plea; Grants working capital adjustment

Apr 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-287-ITAT-2026(DEL)-TP
  • Tax Payer : Extreme Labs India Private Limited

ITAT: Sets aside CIT(A)-order deleting adjustment qua research support services without considering merits; Remits issue

Apr 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-286-ITAT-2026(Mum)-TP
  • Tax Payer : Citigroup Global Markets (India) Private Limited