Updates ( 9025 results )
Latest
ITAT: Excludes comparables basis significant difference due to functional size, risk profile, brand value and functional instability issues
- In Favour of Assessee
- Citation Number : TS-764-ITAT-2026(PUN)-TP
- Tax Payer : A.G.S. Customer Services (India) Private limited
ITAT: Considers 15% interest rate on CCDs at arm’s length, deletes adjustment
- In Favour of Assessee
- Citation Number : TS-763-ITAT-2026(Mum)-TP
- Tax Payer : Bellissimo Healthy Construction And Developers Private Limited
ITAT: Holds Sec.271BA-penalty levied for non-furnishing TP-report in Form No.3CEB cannot be sustained given omission of Sec 92BA(i)
- In Favour of Assessee
- Citation Number : TS-757-ITAT-2026(CHANDI)-TP
- Tax Payer : Scott Edil Advance Research Laboratories and Education Ltd
ITAT: Quashes final assessment order passed beyond limitation period as per Sec.144C(13)
- In Favour of Assessee
- Citation Number : TS-762-ITAT-2026(Bang)-TP
- Tax Payer : Grasko Solutions Private Limited
ITAT: Rejects recharacterization of CCD as equity, deletes adjustment of Rs.185.13 crores; Follows precedents
- In Favour of Assessee
- Citation Number : TS-765-ITAT-2026(Mum)-TP
- Tax Payer : AIROLI ITP DEVELOPMENT PRIVATE LIMITED
ITAT: Remits ALP-determination qua sourcing-support services & IT/ITeS, notes TPO incorrectly rejected assessee's TPSR
- In Favour of Assessee
- Citation Number : TS-759-ITAT-2026(Bang)-TP
- Tax Payer : Ralph Lauren Sourcing India Llp
ITAT: Rejects Berry Ratio as PLI for jewellery manufacturer; Deletes adjustment qua interest on receivables
- In Favour of Assessee
- Citation Number : TS-758-ITAT-2026(JPR)-TP
- Tax Payer : Vaibhav Global Limited
ITAT: Rules on TP adjustment qua AMP expenditure and interest on delayed receivables
- In Favour of Both, Partially
- Citation Number : TS-756-ITAT-2026(Bang)-TP
- Tax Payer : Alcon Laboratories (India) Private Limited
ITAT: Dismisses Revenue’s appeal for want of territorial jurisdiction; Follows earlier order
- In Favour of None/NA
- Citation Number : TS-755-ITAT-2026(Mum)-TP
- Tax Payer : JYOTHY CONSUMER PRODUCTS MARKETING LTD
ITAT: Deletes TP-adjustment w.r.t reimbursement of operational expenses for assessee in shipping business
- In Favour of Assessee
- Citation Number : TS-754-ITAT-2026(Mum)-TP
- Tax Payer : Sarjak Container Lines Pvt. Ltd
ITAT: Directs AO to delete adjustment qua interest on receivables if Satyam Venture Engineering Services is found to be debt-free
- In Favour of Both, Partially
- Citation Number : TS-751-ITAT-2026(HYD)-TP
- Tax Payer : Satyam Venture Engineering Services Private Limited
ITAT: Sets aside issue of adjustment qua interest on outstanding trade receivables back to AO; Directs to verify if assessee is debt-free
- In Favour of Both, Partially
- Citation Number : TS-753-ITAT-2026(HYD)-TP
- Tax Payer : Progress Software Development Private Ltd
ITAT: Excludes comparables failing functionality test in second round of proceedings
- In Favour of Assessee
- Citation Number : TS-752-ITAT-2026(Bang)-TP
- Tax Payer : Brocade Communication Systems Pvt Ltd
ITAT: Upholds deletion of TP-addition w.r.t royalty payment; Follows earlier orders, rule of consistency
- In Favour of Assessee
- Citation Number : TS-750-ITAT-2026(VIZ)-TP
- Tax Payer : SNF (India) Private Limited
ITAT: Rules on comparables’ selection, TP adjustment qua working capital and interest on outstanding receivables
- In Favour of Assessee
- Citation Number : TS-749-ITAT-2026(HYD)-TP
- Tax Payer : Aveva Solutions India LLP
ITAT: Quashes assessment order passed without giving effect to DRP’s directions
- In Favour of Assessee
- Citation Number : TS-747-ITAT-2026(Bang)-TP
- Tax Payer : Cardinal Health International India Private Limited
ITAT: Deletes TP adjustments qua interest on CCDs and outstanding receivables
- In Favour of Assessee
- Citation Number : TS-746-ITAT-2026(Mum)-TP
- Tax Payer : Hilti Manufacturing India Pvt Ltd
HC: Dismisses Revenue’s appeals as not maintainable citing low effect tax
- In Favour of None/NA
- Citation Number : TS-743-HC-2026(KAR)-TP
- Tax Payer : Emulex Communications Pvt Ltd
ITAT: Upholds CIT(A)’s deletion of TP adjustment qua specified domestic transactions
- In Favour of Assessee
- Citation Number : TS-748-ITAT-2026(Rjt)-TP
- Tax Payer : Hanuman Industries
HC: Dismisses Revenue’s appeal against ITAT-order w.r.t turnover filter, comparable selection, etc.
- In Favour of Assessee
- Citation Number : TS-739-HC-2026(KAR)-TP
- Tax Payer : Torry Harris Business Solutions Pvt Ltd