Updates ( 9020 results )

ITAT: Remits ALP-determination qua sourcing-support services & IT/ITeS, notes TPO incorrectly rejected assessee's TPSR

  • In Favour of Assessee
  • Citation Number : TS-759-ITAT-2026(Bang)-TP
  • Tax Payer : Ralph Lauren Sourcing India Llp

ITAT: Rejects Berry Ratio as PLI for jewellery manufacturer; Deletes adjustment qua interest on receivables

  • In Favour of Assessee
  • Citation Number : TS-758-ITAT-2026(JPR)-TP
  • Tax Payer : Vaibhav Global Limited

ITAT: Rules on TP adjustment qua AMP expenditure and interest on delayed receivables

  • In Favour of Both, Partially
  • Citation Number : TS-756-ITAT-2026(Bang)-TP
  • Tax Payer : Alcon Laboratories (India) Private Limited

ITAT: Dismisses Revenue’s appeal for want of territorial jurisdiction; Follows earlier order

  • In Favour of None/NA
  • Citation Number : TS-755-ITAT-2026(Mum)-TP
  • Tax Payer : JYOTHY CONSUMER PRODUCTS MARKETING LTD

ITAT: Deletes TP-adjustment w.r.t reimbursement of operational expenses for assessee in shipping business

  • In Favour of Assessee
  • Citation Number : TS-754-ITAT-2026(Mum)-TP
  • Tax Payer : Sarjak Container Lines Pvt. Ltd

ITAT: Directs AO to delete adjustment qua interest on receivables if Satyam Venture Engineering Services is found to be debt-free

  • In Favour of Both, Partially
  • Citation Number : TS-751-ITAT-2026(HYD)-TP
  • Tax Payer : Satyam Venture Engineering Services Private Limited

ITAT: Sets aside issue of adjustment qua interest on outstanding trade receivables back to AO; Directs to verify if assessee is debt-free

  • In Favour of Both, Partially
  • Citation Number : TS-753-ITAT-2026(HYD)-TP
  • Tax Payer : Progress Software Development Private Ltd

ITAT: Excludes comparables failing functionality test in second round of proceedings

  • In Favour of Assessee
  • Citation Number : TS-752-ITAT-2026(Bang)-TP
  • Tax Payer : Brocade Communication Systems Pvt Ltd

ITAT: Upholds deletion of TP-addition w.r.t royalty payment; Follows earlier orders, rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-750-ITAT-2026(VIZ)-TP
  • Tax Payer : SNF (India) Private Limited

ITAT: Rules on comparables’ selection, TP adjustment qua working capital and interest on outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-749-ITAT-2026(HYD)-TP
  • Tax Payer : Aveva Solutions India LLP

ITAT: Quashes assessment order passed without giving effect to DRP’s directions

  • In Favour of Assessee
  • Citation Number : TS-747-ITAT-2026(Bang)-TP
  • Tax Payer : Cardinal Health International India Private Limited

ITAT: Deletes TP adjustments qua interest on CCDs and outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-746-ITAT-2026(Mum)-TP
  • Tax Payer : Hilti Manufacturing India Pvt Ltd

HC: Dismisses Revenue’s appeals as not maintainable citing low effect tax

  • In Favour of None/NA
  • Citation Number : TS-743-HC-2026(KAR)-TP
  • Tax Payer : Emulex Communications Pvt Ltd

ITAT: Upholds CIT(A)’s deletion of TP adjustment qua specified domestic transactions

  • In Favour of Assessee
  • Citation Number : TS-748-ITAT-2026(Rjt)-TP
  • Tax Payer : Hanuman Industries

HC: Dismisses Revenue’s appeal against ITAT-order w.r.t turnover filter, comparable selection, etc.

  • In Favour of Assessee
  • Citation Number : TS-739-HC-2026(KAR)-TP
  • Tax Payer : Torry Harris Business Solutions Pvt Ltd

ITAT: Allows assessee’s stay petition seeking stay of outstanding demand

  • In Favour of Assessee
  • Citation Number : TS-742-ITAT-2026(CHNY)-TP
  • Tax Payer : INCANDESCENT TECHNOLOGIES PRIVATE LIMITED

ITAT: Directs AO to consider assessee's claim if margin falls within permissible range after giving effect to CIT(A)-order of deleting negative WCA

  • In Favour of Assessee
  • Citation Number : TS-744-ITAT-2026(Bang)-TP
  • Tax Payer : VeriFone India Technology Pvt Ltd

HC: Dismisses Revenue's appeal against ITAT-order accepting internal TNMM and deleting TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-745-HC-2026(KAR)-TP
  • Tax Payer : Sami –Sabinsa Group Ltd

ITAT: Upholds CIT(A)’s deletion of BLT based AMP adjustment in case of Bacardi India

  • In Favour of Assessee
  • Citation Number : TS-740-ITAT-2026(DEL)-TP
  • Tax Payer : Bacardi India Pvt. Ltd

HC: Dismisses Revenue's appeal against ITAT-order disposing of assessee’s MA concerning DAPE-existence & ALP-determination

  • In Favour of Assessee
  • Citation Number : TS-741-HC-2026(KAR)-TP
  • Tax Payer : QlikTech International AB C/o QlikTech India Pvt Ltd