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ITAT: Quashes final assessment order as being time barred u/s.153; Follows precedents

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2026(DEL)-TP
  • Tax Payer : GBT India Private Limited

ITAT: Quashes final assessment order as being time barred u/s.153; Follows precedents

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-35-ITAT-2026(DEL)-TP
  • Tax Payer : Dnata International Private Limited

ITAT: Holds final assessment order as being time barred u/s.153; Quashes same

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-34-ITAT-2026(DEL)-TP
  • Tax Payer : Avaya India Private Limited

ITAT: Quashes final assessment order as being time barred u/s.153

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-33-ITAT-2026(DEL)-TP
  • Tax Payer : Beam Global Spirits & Wine India Pvt. Ltd

ITAT: Quashes final assessment order as time-barred; Follows Roca Bathroom ruling

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-32-ITAT-2026(DEL)-TP
  • Tax Payer : AT & T COMMUNICATION SERVICES INDIA PVT LTD

ITAT: Upholds TP-adjustment for 'unavailable' assessee which closed operations in India

Jan 27, 2026
  • In Favour of Revenue
  • Citation Number : TS-31-ITAT-2026(Bang)-TP
  • Tax Payer : Technicolor India Pvt Ltd

ITAT: Quashes final assessment order being barred by limitation; Follows precedents, considers Shelf Drilling pendency

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2026(DEL)-TP
  • Tax Payer : Class Agricultural Machinery Private Limited

ITAT: Holds no further profit attributable to PE once Indian entity remunerated at ALP

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2026(Mum)-TP
  • Tax Payer : The UK Trade Desk Ltd

ITAT: Permits assessee to withdraw TP related appeal in light of India-Japan MAP resolution

Jan 23, 2026
  • In Favour of None/NA
  • Citation Number : TS-28-ITAT-2026(Bang)-TP
  • Tax Payer : Yaskawa India Pvt Ltd

ITAT: Accepts TNMM as MAM, Berry ratio as PLI for assessee-reseller; Follows precedents

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-25-ITAT-2026(DEL)-TP
  • Tax Payer : Meltwater India Private Limited

ITAT: Quashes final assessment order as time-barred following Roca Bathroom ruling, considers issue pending before SC

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-27-ITAT-2026(DEL)-TP
  • Tax Payer : Lintec India Private Limited

ITAT: Allows idle capacity adjustment; Remits working capital adjustment computation

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-20-ITAT-2026(CHNY)-TP
  • Tax Payer : Eversendai Construction Pvt Ltd

ITAT: Rectifies Tribunal-order; Restores TP-adjustment to AO/TPO instead of CIT(A)

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-24-ITAT-2026(DEL)-TP
  • Tax Payer : Geodis Overseas Pvt Ltd

ITAT: Rejects Nil-ALP qua management & testing/validation services; Deletes outstanding receivables adjustment

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-817-ITAT-2025(CHNY)-TP
  • Tax Payer : BorgWarner Cooling System (India) Limited

ITAT: Allows assessee’s MA; Directs adjudication of grounds related to MSS segment

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-23-ITAT-2026(DEL)-TP
  • Tax Payer : Intercontinental Hotels Group [India] Pvt Ltd

ITAT: Remits benchmarking of royalty payment, prefers traditional method over transactional profit method

Jan 21, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-21-ITAT-2026(DEL)-TP
  • Tax Payer : Marks & Spencer (India) Pvt Ltd

ITAT: Deletes TP-adjustment w.r.t interest on debentures, considers assessee's suo-moto disallowance u/s.94B

Jan 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-22-ITAT-2026(DEL)-TP
  • Tax Payer : Noida Towers Private Limited

ITAT: Treats export incentive viz, MEIS scrip & duty drawback income as operating in nature; Grants working capital adjustment

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2025(CHNY)-TP
  • Tax Payer : Hyundai Wia India Pvt. Ltd

ITAT: Directs aggregation of business management & consultancy services payments under TNMM; Remits ALP-determination

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-814-ITAT-2025(CHNY)-TP
  • Tax Payer : Plintron Mobility Solutions Pvt. Ltd

ITAT: Deletes TP adjustment made in respect of power supply; Follows precedent

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2026(CHNY)-TP
  • Tax Payer : The India Cements Limited