Updates ( 8955 results )
ITAT: Allows assessee's MA, rectifies apparent errors; States other observations of earlier order remain unchanged
Aug 31, 2026
- In Favour of Assessee
- Citation Number : TS-679-ITAT-2026(DEL)-TP
- Tax Payer : Oracle India Pvt. Ltd.
ITAT: Disapproves Revenue's manner of filing appeal, affirms CIT(A)'s remand w.r.t ALP of selling commission
Aug 31, 2026
- In Favour of Assessee
- Citation Number : TS-677-ITAT-2026(Bang)-TP
- Tax Payer : MPHASIS SOFTWARE AND SERVICES (INDIA) PRIVATE LIMITED
ITAT: Restricts corporate guarantee to 0.5% instead of 4%; Follows earlier order
Aug 31, 2026
- In Favour of Assessee
- Citation Number : TS-678-ITAT-2026(RAN)-TP
- Tax Payer : Usha Martin Limited
ITAT: Holds no deduction allowed on TP-enhanced income; Rules on IGS/ITeS adjustments
Aug 28, 2026
- In Favour of Both, Partially
- Citation Number : TS-675-ITAT-2026(DEL)-TP
- Tax Payer : MANPOWERGROUP SERVICES INDIA PRIVATE LIMITED
ITAT: Sets aside CIT(A)-order dismissing assessee's appeal; Holds physical filing of appeal within limitation period
Aug 28, 2026
- In Favour of Assessee
- Citation Number : TS-674-ITAT-2026(VIZ)-TP
- Tax Payer : SNF (India) Pvt Ltd
ITAT: Excludes comparables failing RPT filter, being Govt-owned & functionally dissimilar w.r.t sourcing support services
Aug 28, 2026
- In Favour of Assessee
- Citation Number : TS-669-ITAT-2026(DEL)-TP
- Tax Payer : Newtimes Development India Private Limited
ITAT: Rules on comparables selection, TP adjustment qua interest on delayed trade receivables
Aug 27, 2026
- In Favour of Both, Partially
- Citation Number : TS-671-ITAT-2026(Bang)-TP
- Tax Payer : ELANCO INNOVATION AND ALLIANCE CENTRE INDIA LLP
ITAT: Deletes TP-adjustment made on account of intra-group services; Follows precedent
Aug 27, 2026
- In Favour of Assessee
- Citation Number : TS-670-ITAT-2026(DEL)-TP
- Tax Payer : Munters India Humidity Control Private Limited
ITAT: Adjudicates Revenue’s appeal w.r.t comparables selection qua ITES / BPO services
Aug 27, 2026
- In Favour of Both, Partially
- Citation Number : TS-665-ITAT-2026(DEL)-TP
- Tax Payer : WNS Business Consulting Services Pvt Ltd
ITAT: Sets aside rectified final assessment order involving TNMM intensity-method based AMP addition
Aug 27, 2026
- In Favour of Assessee
- Citation Number : TS-661-ITAT-2026(DEL)-TP
- Tax Payer : Olympus Medical Systems India Pvt Ltd
ITAT: Restores issue w.r.t characterization of assessee whether reseller or ITeS provider
Aug 27, 2026
- In Favour of Both, Partially
- Citation Number : TS-659-ITAT-2026(Bang)-TP
- Tax Payer : Akamai Technologies Solutions (India) Private Limited
ITAT: Excludes comparables citing functional dissimilarity, lack of segmental information
Aug 26, 2026
- In Favour of Both, Partially
- Citation Number : TS-664-ITAT-2026(DEL)-TP
- Tax Payer : Incedo Technology Solutions Ltd
ITAT: Quashes final assessment order as time-barred in second round of proceedings
Aug 26, 2026
- In Favour of Both, Partially
- Citation Number : TS-666-ITAT-2026(Bang)-TP
- Tax Payer : Etisalat Software Solutions Pvt Ltd
ITAT: Holds NIL ALP for IGS unsustainable, assessment order not conforming to DRP-directions bad in law
Aug 26, 2026
- In Favour of Assessee
- Citation Number : TS-668-ITAT-2026(PUN)-TP
- Tax Payer : Vitesco Technologies India Private Limited
ITAT: Remits ALP determination, directs TPO to redo segmental analysis separately
Aug 26, 2026
- In Favour of Assessee
- Citation Number : TS-667-ITAT-2026(DEL)-TP
- Tax Payer : Tropical Industries International Pvt. Ltd
ITAT: Adjudicates TP-adjustments qua expense reimbursement and license fee payment for BBC India
Aug 25, 2026
- In Favour of Both, Partially
- Citation Number : TS-657-ITAT-2026(DEL)-TP
- Tax Payer : BBC Global News India Private Limited
ITAT: Rules on TP-adjustments qua provision of R&D services, interest on delayed trade receivables and ECBs
Aug 25, 2026
- In Favour of Assessee
- Citation Number : TS-660-ITAT-2026(HYD)-TP
- Tax Payer : Curia India Private Limited
ITAT: Rules on comparables for SWD services, ITeS, etc; Deletes adjustment for back office, sales, MSS
Aug 25, 2026
- In Favour of Assessee
- Citation Number : TS-662-ITAT-2026(Mum)-TP
- Tax Payer : Red Hat India Private Limited
ITAT: Rules on comparables for benchmarking sale of rice, treats export incentive/cash discount as operating
Aug 25, 2026
- In Favour of Assessee
- Citation Number : TS-663-ITAT-2026(DEL)-TP
- Tax Payer : Lama Rice Private Limited
ITAT: Rules on comparables selection under marketing support services & ITeS segments; Remits margin computation
Aug 25, 2026
- In Favour of Both, Partially
- Citation Number : TS-658-ITAT-2026(DEL)-TP
- Tax Payer : Prometric Testing (P) Ltd