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ITAT: Excludes company providing ITeS making it functionally-dissimilar to SWD service provider

Apr 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2025(DEL)-TP
  • Tax Payer : ION Trading India Private Ltd

ITAT: TPO failed to examine assessee’s debt-free status, impact on receivables; Remits adjustment

Apr 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2025(DEL)-TP
  • Tax Payer : Fluor Daniel India Pvt Ltd

ITAT: Mere contractual arrangement, absent significant supporting evidence, insufficient to establish rendering of services

Apr 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-201-ITAT-2025(HYD)-TP
  • Tax Payer : Hammond Power Solutions Private Limited

ITAT: Remits TP-adjustment qua purchase transaction, rejects NIL ALP for engineering support services

Apr 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-198-ITAT-2025(DEL)-TP
  • Tax Payer : Knauf India Pvt Ltd

ITAT: Directs grant of working capital adjustment; Rules on allowing enhanced claim u/s.80IA

Apr 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-197-ITAT-2025(DEL)-TP
  • Tax Payer : Cosmo First Limited

ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua AMP expenditure, IT support services

Apr 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-195-ITAT-2025-TP
  • Tax Payer : Kellogg India Pvt Ltd

ITAT: Deletes adjustment on outstanding receivables considering assessee’s debt free status

Apr 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2025(CHNY)-TP
  • Tax Payer : Temenos India Pvt Ltd

ITAT: Confirms assessee’s TNMM as MAM for benchmarking export transaction; Follows earlier orders

Apr 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2025(Mum)-TP
  • Tax Payer : Lubrizol India Private Limited

ITAT: Confirms CIT(A)’s exclusion of full risk taking entrepreneur consulting company

Apr 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2025(DEL)-TP
  • Tax Payer : Coforge Limited

ITAT: Directs AO/TPO to grant depreciation adjustment on account of capacity underutilization

Apr 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2025(DEL)-TP
  • Tax Payer : Hitachi Astemo Haryana Private Ltd

ITAT: Deletes downward adjustment made in respect of transfer value of power

Apr 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-192-ITAT-2025(Kol)-TP
  • Tax Payer : IVL Dhunseri Petrochem Industries Pvt. Ltd

ITAT: Rejects recharacterization of investment as loan, upholds interest @LIBOR+200bps on receivables

Apr 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-194-ITAT-2025(HYD)-TP
  • Tax Payer : VPR Mining Infrastructure Pvt. Ltd

ITAT: Deletes TP-adjustments qua royalty payment, consultancy services, reimbursement of advertisement expenses

Apr 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2025(DEL)-TP
  • Tax Payer : Benetton India Private Ltd

ITAT: Rules on turnover filter application, treatment of doubful debts, negative working capital adjustment

Apr 24, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-186-ITAT-2025(HYD)-TP
  • Tax Payer : Oakton Global Technology Services Centre (India) (P) Ltd

ITAT: Restricts corporate guarantee commission to 0.5% against TPO’s 1.65%; Follows precedent

Apr 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-187-ITAT-2025(CHNY)-TP
  • Tax Payer : E.I.D. Parry India Ltd

ITAT: Quashes final order, DRP’s directions available to AO the same day as issued

Apr 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-183-ITAT-2025(Mum)-TP
  • Tax Payer : TransUnion International Inc

ITAT: Quashes TPO’s order sans giving effect to DRP-direction on granting working-capital adjustment

Apr 23, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-184-ITAT-2025(DEL)-TP
  • Tax Payer : Bravura Solutions India LLP

ITAT: Confirms deletion of TP adjustment qua inter-unit transfer of tea leaves

Apr 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-176-ITAT-2025(Kol)-TP
  • Tax Payer : Mcleod Russel India Limited

ITAT: Remits TP-adjustment qua sale of goods made by TPO without considering TP documentation

Apr 22, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-178-ITAT-2025(HYD)-TP
  • Tax Payer : RAS Lifesciences Pvt. Ltd

ITAT: Deletes TP-adjustments qua royalty payment and interest on outstanding receivables

Apr 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-177-ITAT-2025(DEL)-TP
  • Tax Payer : Phinia Delphi India Private Ltd