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ITAT: Upholds CIT(A)'s order accepting assessee's royalty payment @ 1.5% as ALP

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-465-ITAT-2026(Kol)-TP
  • Tax Payer : Bata India Ltd

ITAT: Rules on comparables for Honda R&D India, accepts that AO/TPO selectively applied inappropriate filters

Jun 12, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-460-ITAT-2026(DEL)-TP
  • Tax Payer : Honda R&D India P. Ltd

ITAT: Upholds internal TNMM over TPO's CUP for finished goods' sale, deletes adjustment w.r.t marketing services

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-461-ITAT-2026(Ahd)-TP
  • Tax Payer : GULBRANDSEN PRIVATE LIMITED

ITAT: Rejects separate benchmarking, NIL ALP of management charges; Notes assessee substantiated benefit derived

Jun 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2026(CHNY)-TP
  • Tax Payer : Heidelberg India Pvt. Ltd

ITAT: Upholds CIT(A)’s quashing of final assessment order passed without draft order

Jun 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2026(CHNY)-TP
  • Tax Payer : Younshin Automotive India Private Limited

ITAT: Deletes TP-adjustment qua interest on ECB, notes no deduction claimed nor P&L A/c debited

Jun 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-458-ITAT-2026(VIZ)-TP
  • Tax Payer : SNF (India) Pvt Ltd

ITAT: Quashes final assessment order not passed in conformity with DRP’s directions; Follows precedents

Jun 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-455-ITAT-2026(Bang)-TP
  • Tax Payer : Marlabs Innovations Pvt Ltd

ITAT: Remits ALP determination qua IGS back to TPO; Follows earlier order

Jun 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2026(PUN)-TP
  • Tax Payer : Sempertrans India Private Limited

ITAT: Remits issue w.r.t inclusion of comparable to verify passing 25% RPT filter

Jun 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-456-ITAT-2026(DEL)-TP
  • Tax Payer : Great Learning Education Services Private Limited

ITAT: Dismisses assessee’s appeal as withdrawn considering settlement of TP issues under APA resolution

Jun 10, 2026
  • In Favour of None/NA
  • Citation Number : TS-454-ITAT-2026(Bang)-TP
  • Tax Payer : Sprinklr India Private Ltd

ITAT: Deletes TP-addition qua export of paint, receipt of royalty; Remits adjustment qua interest on receivables

Jun 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-453-ITAT-2026(Mum)-TP
  • Tax Payer : Kansai Nerolac Paints Ltd

ITAT: Dismisses Revenue’s MA, upholds Tribunal-order quashing time barred final assessment order

Jun 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2026(DEL)-TP
  • Tax Payer : Rolls Royce India Ltd

ITAT: Holds PLR over EBLR for benchmarking interest on NCDs; Confirms adjustment deletion

Jun 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-451-ITAT-2026(HYD)-TP
  • Tax Payer : Matrix Power-(Wind) Pvt. Ltd

ITAT: Dismisses assessee’s appeal given pendency of rectification application before AO

Jun 09, 2026
  • In Favour of Revenue
  • Citation Number : TS-450-ITAT-2026(DEL)-TP
  • Tax Payer : Jinfei Trading India Private Limited

ITAT: Dismisses assessee’s appeal as withdrawn in light of APA resolution

Jun 09, 2026
  • In Favour of None/NA
  • Citation Number : TS-449-ITAT-2026(Bang)-TP
  • Tax Payer : Sprinklr India Private Ltd

ITAT: Dismisses assessee’s appeal as withdrawn; Considers issues resolved under India-Singapore MAP

Jun 09, 2026
  • In Favour of None/NA
  • Citation Number : TS-448-ITAT-2026(Bang)-TP
  • Tax Payer : Crimsonlogic India Pvt Ltd

ITAT: Permits assessee to withdraw appeals as TP grounds settled under APA resolution

Jun 09, 2026
  • In Favour of None/NA
  • Citation Number : TS-447-ITAT-2026(Bang)-TP
  • Tax Payer : AMD India Private Ltd

ITAT: Directs AO to give effect to TPO's revised TP-adjustment

Jun 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-446-ITAT-2026(DEL)-TP
  • Tax Payer : Cosmo First Limited

ITAT: Deletes TP adjustment made in respect of payment of interest on CCD; Applies rule of consistency

Jun 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2026(Mum)-TP
  • Tax Payer : EBIXCASH World Money Limited

ITAT: Holds FOREX gain as operating in nature; Follows precedents

Jun 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-444-ITAT-2026(DEL)-TP
  • Tax Payer : Kellog Brown and Root Engineering and Construction India Private Ltd