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ITAT: Deletes TP-adjustment qua payment of interest on CCDs

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-518-ITAT-2026(Mum)-TP
  • Tax Payer : Afton Chemical India Private Limited

ITAT: Deletes TP-adjustments w.r.t transfer of electricity & steam; Follows rule of consistency

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-517-ITAT-2026(DEL)-TP
  • Tax Payer : K R Pulp & Papers Ltd

ITAT: Restores issues qua comparables selection, working capital adjustment w.r.t freight-forwarding services

Jul 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-514-ITAT-2026(DEL)-TP
  • Tax Payer : A.HARTRODT India Private Limited

ITAT: Deletes TP-additions qua transfer of electricity, steam, etc; Disapproves Revenue's 'transgression' of judicial discipline

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-516-ITAT-2026(DEL)-TP
  • Tax Payer : DCM Shriram Ltd

ITAT: Directs interest rate on delayed receivables be applied basis currency used in transaction

Jul 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-515-ITAT-2026(Bang)-TP
  • Tax Payer : Emids Technologies Pvt. Ltd

ITAT: Rejects segregation & NIL-ALP determination qua royalty & business support service charges payment

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-513-ITAT-2026(CHNY)-TP
  • Tax Payer : 3M Electro & Communications India P. Ltd

ITAT: Remits ALP determination qua business and management consultancy fee; Follows earlier order

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-512-ITAT-2026(CHNY)-TP
  • Tax Payer : Plintron Mobility Solutions Pvt. Ltd

ITAT: Considers assessee's submission w.r.t TP-issues being decided favourably for earlier AY, grants stay

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-511-ITAT-2026(PUN)-TP
  • Tax Payer : Danfoss Systems Limited

ITAT: Directs TPO to rework ALP-interest on ECB by using CUP method basis LIBOR-plus approach

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-510-ITAT-2026(Ahd)-TP
  • Tax Payer : Yizumi Advanced Processing Technology Private Limited

ITAT: Deletes adjustments qua brand royalty payment, interest on ECBs, AMP expenses for Vodafone Idea

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-509-ITAT-2026(Mum)-TP
  • Tax Payer : Vodafone Idea Ltd

ITAT: Allows IBM India's MA, directs consideration of single-year data for margin computation

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-508-ITAT-2026(Bang)-TP
  • Tax Payer : IBM India Pvt Ltd

ITAT: Deletes TP-adjustment w.r.t interest on debentures made by relying on Sec.94B, follows earlier order

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-507-ITAT-2026(Mum)-TP
  • Tax Payer : Beauty Etoile Private Limited

ITAT: Deletes addition qua income attributable to PE @ 35% for Adobe Ireland, follows earlier orders

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-506-ITAT-2026(DEL)-TP
  • Tax Payer : Adobe Systems Software Ireland Limited

ITAT: Excludes companies having high turnover; Adopts LIBOR+2% as interest on outstanding AE-receivables

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-505-ITAT-2026(Bang)-TP
  • Tax Payer : NTT DATA FA Insurance Systems (India) Private Limited

ITAT: Quashes final assessment order as passed beyond prescribed time limit

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-503-ITAT-2026(DEL)-TP
  • Tax Payer : Henkel Anand India Pvt. Ltd

ITAT: Dismisses assessee’s appeal as withdrawn, given TP adjustment deleted vide rectification order

Jul 01, 2026
  • In Favour of None/NA
  • Citation Number : TS-504-ITAT-2026(DEL)-TP
  • Tax Payer : Bain Capability Centre India Pvt Ltd

ITAT: Quashes final assessment order digitally signed beyond limitation period

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-502-ITAT-2026(DEL)-TP
  • Tax Payer : Mitsui Prime Advanced Composites India Pvt Ltd

ITAT: Holds forex gain as operating income; Rules on comparables selection

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-501-ITAT-2026(DEL)-TP
  • Tax Payer : Sara Sae Pvt Ltd

ITAT: Deletes adjustment made qua import of goods in trading / distribution segment

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-500-ITAT-2026(DEL)-TP
  • Tax Payer : Beam Global Spirits & Wine (India) Pvt Ltd

ITAT: Remits TP adjustment qua agency and marketing support services; Follows earlier orders

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-498-ITAT-2026(DEL)-TP
  • Tax Payer : Spectris Technologies [P] Ltd