Updates ( 8976 results )
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
ITAT: Rules on TP-adjustments in SWD, ITeS and Distribution segments
Sep 02, 2026
- In Favour of Assessee
- Citation Number : TS-692-ITAT-2026(Bang)-TP
- Tax Payer : Invitrogen Bioservices India Pvt Ltd
ITAT: Directs AO to give effect to rectification order reducing upward adjustment to Nil
Sep 02, 2026
- In Favour of Assessee
- Citation Number : TS-688-ITAT-2026(DEL)-TP
- Tax Payer : Juniper Networks Solution India Pvt. Ltd
ITAT: Deletes TP addition in respect of brokerage payment made by assessee; Follows precedents
Sep 02, 2026
- In Favour of Assessee
- Citation Number : TS-597-ITAT-2024(Mum)-TP
- Tax Payer : Ferani Hotels Pvt Ltd
SC: Dismisses Revenue’s SLP w.r.t comparables selection in case of Samsung India on ground of delay
Sep 01, 2026
- In Favour of Assessee
- Citation Number : TS-686-SC-2026-TP
- Tax Payer : SAMSUNG INDIA ELECTRONICS LTD
ITAT: Selection of different comparable, mere difference in ALP determination insufficient for Sec.271(1)(c) penalty
Sep 01, 2026
- In Favour of Assessee
- Citation Number : TS-680-ITAT-2026(RAN)-TP
- Tax Payer : Usha Martin Limited
ITAT: APA-relevance for non-covered AY cannot be discarded absent change in FAR; Rules on comparables
Sep 01, 2026
- In Favour of Assessee
- Citation Number : TS-685-ITAT-2026(Mum)-TP
- Tax Payer : Utimaco Technologies Private Limited
ITAT: Holds margin under BAPA for US AEs applies to non US-AE transactions; Follows earlier order
Sep 01, 2026
- In Favour of Assessee
- Citation Number : TS-683-ITAT-2026(Mum)-TP
- Tax Payer : Morgan Stanley Advantage Services Pvt Ltd