Updates ( 9122 results )
Latest
HC: Dismisses Revenue’s appeal challenging Tribunal-order on comparables, notes failure to show perversity
- In Favour of Assessee
- Citation Number : TS-873-HC-2026(KAR)-TP
- Tax Payer : Trident Microsystems India Pvt Ltd
ITAT: Rules on comparables in ITeS and Business Support Services Segment
- In Favour of Assessee
- Citation Number : TS-875-ITAT-2026(DEL)-TP
- Tax Payer : Kellogg Brown and Root Engineering and Construction India Private Limited
ITAT: Deletes TP-adjustment qua brokerage commission, rules on comparables for investment advisory services
- In Favour of Assessee
- Citation Number : TS-874-ITAT-2026(Mum)-TP
- Tax Payer : CLSA India Ltd.
ITAT: Holds penalty u/s.271AA(1) for technical or inadvertent omission in Form-3CEB not justified
- In Favour of Assessee
- Citation Number : TS-867-ITAT-2026(Mum)-TP
- Tax Payer : Powerweave Software Services Private Limited
HC: Holds no substantial question of law arises on comparables issue, dismisses Revenue’s appeal
- In Favour of Assessee
- Citation Number : TS-872-HC-2026(KAR)-TP
- Tax Payer : Logica Private Ltd.
SC: Dismisses Revenue’s SLP challenging deletion of AMP-adjustment in case of Pernod Ricard India
- In Favour of Assessee
- Citation Number : TS-871-SC-2026-TP
- Tax Payer : Pernod Ricard India Pvt Ltd
HC: Quashes final assessment order passed sans draft order for Orpak Systems
- In Favour of Assessee
- Citation Number : TS-870-HC-2026(BOM)-TP
- Tax Payer : Orpak Systems India Private Limited
SC: Recognises assessee's 'valuable' right u/s 144C; Draft order mandatory for remand cases
- In Favour of Assessee
- Citation Number : TS-868-SC-2026-TP
- Tax Payer : JCB India Ltd
HC: Dismisses Revenue's appeal against ITAT-ruling w.r.t comparables selection, treatment of forex gain/loss, etc
- In Favour of Assessee
- Citation Number : TS-862-HC-2026(KAR)-TP
- Tax Payer : Cisco Systems Services B.E. (India Branch)
HC: Affirms ITAT's ruling excluding comparables citing functional dissimilarity, absence of segmental accounts, etc
- In Favour of Assessee
- Citation Number : TS-865-HC-2026(KAR)-TP
- Tax Payer : Logica Private Ltd
ITAT: Deletes TP-adjustments w.r.t AMP expense, management support fees for Kellogg India
- In Favour of Assessee
- Citation Number : TS-864-ITAT-2026(Mum)-TP
- Tax Payer : Kellogg India Private Limited
ITAT: Directs recomputation of assessee's entity-level operating margin, includes EPR income as operating income
- In Favour of Assessee
- Citation Number : TS-863-ITAT-2026(Mum)-TP
- Tax Payer : Gemcorp Recycling & Technologies Private Limited
ITAT: Deletes TP-adjustments qua royalty payment and interest on ECBs; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-859-ITAT-2026(DEL)-TP
- Tax Payer : Vodafone Idea Ltd
ITAT: Deletes adjustment qua subscription-fee payments considering omission of Sec.92BA(i)
- In Favour of Assessee
- Citation Number : TS-861-ITAT-2026(Mum)-TP
- Tax Payer : Times Global Broadcasting Company Ltd
ITAT: Restores TP-adjustment w.r.t sale of goods for examining tested party selection, PLI computation, etc.
- In Favour of Both, Partially
- Citation Number : TS-856-ITAT-2026(Mum)-TP
- Tax Payer : Grasper Global Private Limited
ITAT: Deletes upward adjustment qua mark-up charged on marketing and business support services absent prescribed method application
- In Favour of Assessee
- Citation Number : TS-855-ITAT-2026(Kol)-TP
- Tax Payer : TCG Lifesciences Pvt Ltd
ITAT: Allows additional ground raised by L’oreal India, sets aside final assessment order passed beyond limitation period
- In Favour of Assessee
- Citation Number : TS-857-ITAT-2026(Mum)-TP
- Tax Payer : L'oreal India Pvt. Ltd
ITAT: Allows assessee’s MA; Recalls earlier order for adjudicating ground related to comparables
- In Favour of Both, Partially
- Citation Number : TS-854-ITAT-2026(DEL)-TP
- Tax Payer : IRDETO Technology India Private Limited
ITAT: Rejects recharacterization and separate benchmarking of 'premixing' as manufacturing, deletes TP-adjustment
- In Favour of Assessee
- Citation Number : TS-853-ITAT-2026(Mum)-TP
- Tax Payer : DSM Nutritional Products India Pvt Ltd
ITAT: Remits TP-adjustment w.r.t freight/handling charges, rejects TPO/CIT(A)'s adhoc / estimation approach
- In Favour of Both, Partially
- Citation Number : TS-852-ITAT-2026(Mum)-TP
- Tax Payer : AGS WORLD TRANSPORT INDIA PVT. LTD