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ITAT: Deletes TP-adjustments w.r.t payment of sales commission, interest on receivables

Jun 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-481-ITAT-2026(Ahd)-TP
  • Tax Payer : Amvian Automotive Pvt. Ltd

ITAT: Restores issue w.r.t substantive vs. protective adjustment qua IGS charges

Jun 18, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-475-ITAT-2026(DEL)-TP
  • Tax Payer : Eversub India Pvt. Ltd

ITAT: Quashes final assessment order passed in name of non-existent entity; Follows precedents

Jun 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-476-ITAT-2026(DEL)-TP
  • Tax Payer : Boston Scientific Technology And Engineering Services Private Ltd

ITAT: Deletes adjustment w.r.t TSS, BSS, Managerial, Administrative and related services

Jun 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-478-ITAT-2026(DEL)-TP
  • Tax Payer : Borgwarner Emissions Systems India Pvt Ltd

ITAT: Rules on comparables selection for back-office support services provider

Jun 17, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-477-ITAT-2026(DEL)-TP
  • Tax Payer : BIZ 2 X Platform Pvt. Ltd. (Formerly known as BIZ 2 Credit Info Services Pvt. Ltd.)

ITAT: Deletes AO's adhoc offshore income attribution to PE in India, follows earlier order

Jun 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-472-ITAT-2026(Mum)-TP
  • Tax Payer : Fincantieri Spa

ITAT: Rules on comparables & computation of net operating margin w.r.t purchase of traded goods

Jun 16, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-471-ITAT-2026(Mum)-TP
  • Tax Payer : Bard India Healthcare Private Limited

ITAT: Rejects captive service-provider's claim for risk adjustment absent demonstration of specific differential risks

Jun 15, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-470-ITAT-2026(Mum)-TP
  • Tax Payer : Vasta Bio-Informatics Private Limited

ITAT: No warrant to levy penalty u/s.271AA & 271G once SDT-provision omitted

Jun 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-464-ITAT-2026(PUN)-TP
  • Tax Payer : Bhate & Raje Construction Co. Pvt. Ltd

HC: Dismisses Revenue’s ground on corporate guarantee as squarely covered by Everest Kento

Jun 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-469-HC-2026(BOM)-TP
  • Tax Payer : Zee Entertainment Enterprises Ltd

ITAT: Excludes 2 companies citing functional dissimilarity, unavailability of complete business details

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2026(Mum)-TP
  • Tax Payer : Essar Ports Ltd

HC: Dismisses Revenue’s appeal; Notes AMP adjustment issue decided by earlier judgment

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-468-HC-2026(DEL)-TP
  • Tax Payer : Tupperware India Pvt. Ltd.

ITAT: Directs TPO to consider assessee’s additional evidence and adjudicate afresh

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-467-ITAT-2026(PUN)-TP
  • Tax Payer : Topband India Private Limited

ITAT: Deletes TP-adjustment qua payment to AEs for availing IGS

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2026(Mum)-TP
  • Tax Payer : Otis Elevator Company (India) Limited

ITAT: Upholds CIT(A)'s order accepting assessee's royalty payment @ 1.5% as ALP

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-465-ITAT-2026(Kol)-TP
  • Tax Payer : Bata India Ltd

ITAT: Rules on comparables for Honda R&D India, accepts that AO/TPO selectively applied inappropriate filters

Jun 12, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-460-ITAT-2026(DEL)-TP
  • Tax Payer : Honda R&D India P. Ltd

ITAT: Upholds internal TNMM over TPO's CUP for finished goods' sale, deletes adjustment w.r.t marketing services

Jun 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-461-ITAT-2026(Ahd)-TP
  • Tax Payer : GULBRANDSEN PRIVATE LIMITED

ITAT: Rejects separate benchmarking, NIL ALP of management charges; Notes assessee substantiated benefit derived

Jun 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-462-ITAT-2026(CHNY)-TP
  • Tax Payer : Heidelberg India Pvt. Ltd

ITAT: Upholds CIT(A)’s quashing of final assessment order passed without draft order

Jun 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-459-ITAT-2026(CHNY)-TP
  • Tax Payer : Younshin Automotive India Private Limited

ITAT: Deletes TP-adjustment qua interest on ECB, notes no deduction claimed nor P&L A/c debited

Jun 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-458-ITAT-2026(VIZ)-TP
  • Tax Payer : SNF (India) Pvt Ltd