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ITAT: Excludes comparables having high turnover, functional dissimilarity in SWD and ITeS segments

  • In Favour of Assessee
  • Citation Number : TS-838-ITAT-2026(Bang)-TP
  • Tax Payer : GALACTUS FUNWARE TECHNOLOGY PRIVATE LIMITED

ITAT: Dismisses Revenue’s appeal against exclusion of comparables in second round of proceedings

  • In Favour of Assessee
  • Citation Number : TS-837-ITAT-2026(Mum)-TP
  • Tax Payer : FOUNDEVER CRM INDIA PRIVATE LIMITED

HC: Dismisses Revenue’s appeal challenging ITAT’s findings on treatment of export incentives and comparables

  • In Favour of Assessee
  • Citation Number : TS-836-HC-2026(KAR)-TP
  • Tax Payer : Reitzel India Pvt Ltd

ITAT: Holds corporate guarantee as international transaction; Restricts commission at 0.50%

  • In Favour of Both, Partially
  • Citation Number : TS-835-ITAT-2026(CHNY)-TP
  • Tax Payer : SPi Technologies India Private Ltd

ITAT: Holds EBLR cannot be preferred over domestic PLR for benchmarking interest on NCDs without establishing appropriate comparability

  • In Favour of Assessee
  • Citation Number : TS-834-ITAT-2026(HYD)-TP
  • Tax Payer : SAIPURAM WIND ENERGIES PRIVATE LIMITED

ITAT: Rejects entity-level adjustment w.r.t IT-segment, directs application of upper-turnover filter

  • In Favour of Assessee
  • Citation Number : TS-830-ITAT-2026(CHNY)-TP
  • Tax Payer : CSS CORP PVT LTD

ITAT: Directs DRP to pass reasoned order dealing with assessee's objections qua separate benchmarking, MAM-selection

  • In Favour of Both, Partially
  • Citation Number : TS-829-ITAT-2026(CHNY)-TP
  • Tax Payer : MODINE THERMAL SYSTEMS PRIVATE LIMITED

ITAT: Permits assessee to withdraw TP grounds in light of MAP resolution

  • In Favour of None/NA
  • Citation Number : TS-833-ITAT-2026(Bang)-TP
  • Tax Payer : LM Wind Power Blades (India) Pvt. Ltd.

HC: Dismisses Revenue’s appeal on application of turnover filter for determining comparables for TP study

  • In Favour of Assessee
  • Citation Number : TS-828-HC-2026(KAR)-TP
  • Tax Payer : Logica Private Ltd.

HC: Dismisses Revenue’s appeal, issue covered in assessee’s favour in Sap Labs

  • In Favour of Assessee
  • Citation Number : TS-825-HC-2026(KAR)-TP
  • Tax Payer : Atmecs Technologies Private Limited

ITAT: Remits TP-addition, rejects assessee's submission w.r.t non-resident entities not being AEs

  • In Favour of Both, Partially
  • Citation Number : TS-826-ITAT-2026(Ahd)-TP
  • Tax Payer : Sun Pharma Advance Research Co. Ltd

ITAT: Deletes TP adjustment qua transfer of power and steam, royalty payment for Maruti Suzuki India

  • In Favour of Assessee
  • Citation Number : TS-827-ITAT-2026(DEL)-TP
  • Tax Payer : Maruti Suzuki India Ltd

ITAT: Directs AO to ensure no double disallowance, considers applicable SBI PLR w.r.t interest on CCDs

  • In Favour of Both, Partially
  • Citation Number : TS-824-ITAT-2026(HYD)-TP
  • Tax Payer : TSI Business Parks (Hyderabad) Private Ltd

ITAT: Sets aside CIT(TP)'s revisionary order; TPO accepted one possible view on appropriate PLI after inquiry

  • In Favour of Assessee
  • Citation Number : TS-823-ITAT-2026(CHNY)-TP
  • Tax Payer : Mobis India Ltd

HC: Dismisses Revenue’s appeal on AMP adjustment basis similar issue covered earlier

  • In Favour of Assessee
  • Citation Number : TS-818-HC-2025(DEL)-TP
  • Tax Payer : Casio India Company Pvt Ltd

ITAT: Dismisses assessee’s appeal as withdrawn in view of rectification order passed by AO

  • In Favour of None/NA
  • Citation Number : TS-820-ITAT-2026(HYD)-TP
  • Tax Payer : SIGNANT HEALTH PRIVATE LIMITED

HC: Upholds ITAT order excluding Accurate Data Converters as comparable; Dismisses Revenue's appeal

  • In Favour of Assessee
  • Citation Number : TS-822-HC-2026(KAR)-TP
  • Tax Payer : E4E Business Solutions India Pvt Ltd

ITAT: Deletes TP-adjustments qua corporate guarantee, loan support services, regional support services and HO-expense

  • In Favour of Both, Partially
  • Citation Number : TS-821-ITAT-2026(Mum)-TP
  • Tax Payer : COOPERATIEVE RABOBANK U.A

ITAT: Remits TP-adjustments w.r.t provision of SWD services and interest on outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-819-ITAT-2026(Mum)-TP
  • Tax Payer : SmartStream Technologies India Pvt Ltd

ITAT: Adjudicates various TP-adjustments w.r.t venture-capital advisory / data centre support services, cost allocation, etc for CitiBank NA

  • In Favour of Both, Partially
  • Citation Number : TS-818-ITAT-2026(Mum)-TP
  • Tax Payer : Citibank N.A.