Updates ( 8033 results )

Filters
Latest

ITAT: Holds severance pay as non-operating in nature; Excludes functionally-dissimilar companies

Aug 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-471-ITAT-2025(CHNY)-TP
  • Tax Payer : SCM Microsystems (India) Pvt Ltd

ITAT: Upholds CIT(A)’s decision w.r.t corporate guarantee fee, internet on delay receivables; Follows earlier order

Aug 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-472-ITAT-2025(HYD)-TP
  • Tax Payer : Aurobindo Pharma Ltd.

ITAT: Remits 271G penalty for fresh adjudication considering assessee additional evidence

Aug 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-473-ITAT-2025(HYD)-TP
  • Tax Payer : Limagrain India Private Limited

ITAT: Remits TP adjustments w.r.t manufacturing segment, purchase of components, contract R&D service segment

Aug 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-470-ITAT-2025(DEL)-TP
  • Tax Payer : Schneider Electric India Pvt Ltd

ITAT: Rules on comparables in SWD/ITeS segments and validity of assessment order

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-469-ITAT-2025(Bang)-TP
  • Tax Payer : Cloud Software Group India Private Limited

ITAT: Deletes TP adjustment qua AMP expenses in case of Sony India

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-468-ITAT-2025(DEL)-TP
  • Tax Payer : Sony India P Ltd

ITAT: Remits comparability issue; Directs fresh consideration in light of filters applied by TPO

Aug 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-464-ITAT-2025(Bang)-TP
  • Tax Payer : Dell International Services India Private Limited

ITAT: Directs application of interest rate on CCDs by applying PLR as against LIBOR

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2025(DEL)-TP
  • Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED

ITAT: Extends stay by 180 days or till appeal disposal or acceptance of APA by assessee

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-465-ITAT-2025(Bang)-TP
  • Tax Payer : Volvo CE India Pvt. Ltd

ITAT: Dismisses assessee’s appeal as withdrawn since issues settled under MAP

Aug 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-467-ITAT-2025(Bang)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd

ITAT: Excludes marketing cost, bank charges from PLI computation, rules on comparables for SWD service-provider

Aug 11, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-458-ITAT-2025(Bang)-TP
  • Tax Payer : Dotgo Private Limited

ITAT: Holds final assessment order as time-barred, passed beyond mandated limit u/s. 144C(13)

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-461-ITAT-2025(DEL)-TP
  • Tax Payer : CNH Industrial (India) Pvt. Ltd

ITAT: Extends stay with same terms and conditions for further period of 180 days

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2025(Bang)-TP
  • Tax Payer : Sigma Aldrich Chemicals Pvt Ltd

ITAT: Dismisses assessee’s appeal as withdrawn, issues covered under MAP

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2025(Bang)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd.

ITAT: Treats export incentives, cash discount as operating income; Rules on comparables selection

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2025(CHNY)-TP
  • Tax Payer : ZF Rane Automotive India Private Limited

ITAT: Holds Internal CUP & internal TNMM as MAM for benchmarking garment sale

Aug 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2025(CHNY)-TP
  • Tax Payer : Ambattur Clothing Ltd

ITAT: Upholds deletion of adjustment made by invoking Sec.92BA(i) after omission by Finance Act, 2017

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2025(RAI)-TP
  • Tax Payer : C. G. Ispat Private Limited

ITAT: Impairment provision only accounting entry, includes comparable for FedEx India

Aug 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-453-ITAT-2025(Mum)-TP
  • Tax Payer : FedEx Express Transportation and Supply Chain Services India Private Limited

ITAT: Deletes adjustment qua interest on outstanding receivables; Applies 1% rate for guarantee commission

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-452-ITAT-2025(DEL)-TP
  • Tax Payer : Kohinoor Food Ltd.

ITAT: Sets aside final assessment order as not passed within time limit u/s. 144C

Aug 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-450-ITAT-2025(Bang)-TP
  • Tax Payer : Goldman Sachs Service Pvt Ltd