Updates ( 8983 results )
Latest
ITAT: Deletes adhoc adjustment made qua fees received for technical assistance/royalty; Follows earlier order
Sep 11, 2026
- In Favour of Assessee
- Citation Number : TS-718-ITAT-2026(Mum)-TP
- Tax Payer : Siemens Aktiengesellschaft
ITAT: Admits additional ground; Quashes assessment framed against Genpact Infrastructure, name of non-existent entity
Sep 11, 2026
- In Favour of Assessee
- Citation Number : TS-717-ITAT-2026(DEL)-TP
- Tax Payer : Genpact Infrastructure (Hyderabad) Private Limited [Now merged with Genpact India]
ITAT: Excludes comparables failing high turnover filter; Follows precedents
Sep 10, 2026
- In Favour of Assessee
- Citation Number : TS-711-ITAT-2026(Bang)-TP
- Tax Payer : Hotel Hub LLP
ITAT: SBI PLR/Base Rate-linked rates relevant for ALP determination, rejects characterization of CCD as equity
Sep 10, 2026
- In Favour of Both, Partially
- Citation Number : TS-713-ITAT-2026(Mum)-TP
- Tax Payer : KAIROS PROPERTIES PVT. LTD
ITAT: Deletes adjustment qua interest on NCDs, rejects TPO’s adhoc 'minimum ten-year tenure' filter
Sep 10, 2026
- In Favour of Both, Partially
- Citation Number : TS-714-ITAT-2026(Mum)-TP
- Tax Payer : LOMA CO-DEVELOPERS 1 PVT. LTD
ITAT: Restricts arm’s length rate of guarantee commission to 0.60%; Follows precedents
Sep 08, 2026
- In Favour of Assessee
- Citation Number : TS-710-ITAT-2026(Mum)-TP
- Tax Payer : KEC International Ltd
ITAT: Cannot disturb reasonably possible view qua comparables merely because another view conceivable
Sep 08, 2026
- In Favour of Assessee
- Citation Number : TS-709-ITAT-2026(CHNY)-TP
- Tax Payer : Kaar Technologies India Private Limited
ITAT: Deletes TP-adjustments qua royalty payment and reimbursement of AMP expenses; Follows assessee’s earlier orders
Sep 07, 2026
- In Favour of Assessee
- Citation Number : TS-707-ITAT-2026(Mum)-TP
- Tax Payer : Vodafone Mobile Services Ltd
ITAT: Remits adjustment w.r.t interest on CCD, deletes adjustment qua interest on receivables
Sep 07, 2026
- In Favour of Both, Partially
- Citation Number : TS-703-ITAT-2026(CHNY)-TP
- Tax Payer : Movate Technologies Private Limited
ITAT: Deletes TP-adjustment qua interest on outstanding receivables basis assessee being debt free
Sep 07, 2026
- In Favour of Assessee
- Citation Number : TS-706-ITAT-2026(CHNY)-TP
- Tax Payer : Trimble Information Technologies India Private Limited
ITAT: Deletes TP-adjustments qua IT support services and interest on receivables; Follows precedents
Sep 07, 2026
- In Favour of Assessee
- Citation Number : TS-705-ITAT-2026(CHNY)-TP
- Tax Payer : ZF Commercial Vehicle Control Systems India Ltd
ITAT: Directs AO/TPO to recompute adjustment by applying corporate guarantee commission at 0.5%
Sep 07, 2026
- In Favour of Assessee
- Citation Number : TS-704-ITAT-2026(CHNY)-TP
- Tax Payer : Aban Offshore Ltd
ITAT: Upholds CIT(A)’s exclusion of 5 comparables; Holds forex fluctuation as operating item
Sep 04, 2026
- In Favour of Assessee
- Citation Number : TS-693-ITAT-2026(DEL)-TP
- Tax Payer : AON Services India Pvt Ltd
ITAT: Allows assessee’s MA; Recalls earlier order for adjudicating on TP-adjustment qua interest on delayed receivables
Sep 04, 2026
- In Favour of Assessee
- Citation Number : TS-701-ITAT-2026(Bang)-TP
- Tax Payer : Drg Analytics And Insights Private Limited
ITAT: Upholds deletion of TP-adjustment qua corporate guarantee, interest on convertible loan in case of Zydus Lifesciences; Follows earlier orders
Sep 04, 2026
- In Favour of Assessee
- Citation Number : TS-700-ITAT-2026(Ahd)-TP
- Tax Payer : Zydus Lifesciences Ltd
ITAT: Excludes comparables citing functional and product differences; Deletes AMP adjustment
Sep 03, 2026
- In Favour of Both, Partially
- Citation Number : TS-697-ITAT-2026(Bang)-TP
- Tax Payer : INDO NISSIN FOODS PRIVATE LIMITED
ITAT: Dismisses appeal/cross-objections involving TP-adjustment qua SDT for want of territorial jurisdiction
Sep 03, 2026
- In Favour of None/NA
- Citation Number : TS-698-ITAT-2026(Mum)-TP
- Tax Payer : Jyothy Labs Limited
ITAT: Directs deletion of TP-adjustment qua management support services, if identical amount written back and offered to tax
Sep 03, 2026
- In Favour of Assessee
- Citation Number : TS-695-ITAT-2026(Mum)-TP
- Tax Payer : Primetek Pens Private Limited (Formerly Known as BIC Cello India) Pvt. Ltd
ITAT: Confirms deletion of adjustment qua brokerage, ALP cannot be fixed on mere estimate
Sep 03, 2026
- In Favour of Assessee
- Citation Number : TS-691-ITAT-2026(Mum)-TP
- Tax Payer : Ferani Hotels Pvt Ltd
ITAT: Permits assessee to withdraw appeal pursuant to TPO’s rectification-order resulting in substantial reduction of adjustment
Sep 03, 2026
- In Favour of None/NA
- Citation Number : TS-694-ITAT-2026(Bang)-TP
- Tax Payer : UEI Electronics Private Limited