Updates ( 8717 results )
Latest
SC: Dismisses Revenue's SLP challenging HC-order on AMP adjustment in case of Pernod Ricard India
May 28, 2026
- In Favour of Assessee
- Citation Number : TS-418-SC-2026-TP
- Tax Payer : Pernod Ricard India Pvt Ltd
ITAT: Upholds deletion of TP adjustment qua management support services and manufacturing segment
May 28, 2026
- In Favour of Assessee
- Citation Number : TS-417-ITAT-2026(Ahd)-TP
- Tax Payer : Schaeffler India Limited
ITAT: Holds TPO wrongly invoked Chapter-X for making AMP adjustment, follows earlier order
May 28, 2026
- In Favour of Assessee
- Citation Number : TS-416-ITAT-2026(DEL)-TP
- Tax Payer : Amadeus India Pvt. Ltd.
ITAT: Deletes 271G penalty absent existence of AE as well as no adjustment being made
May 27, 2026
- In Favour of Assessee
- Citation Number : TS-415-ITAT-2026(Mum)-TP
- Tax Payer : D.A. Jhaveri
ITAT: Deletes TP adjustment made in respect of intra-group services; Follows earlier orders
May 27, 2026
- In Favour of Assessee
- Citation Number : TS-413-ITAT-2026(Ahd)-TP
- Tax Payer : Styrenix Performace Materials Ltd. (Formerly known as INEOS Styrolution India Limited)
ITAT: Remits AMP adjustment issue to reconsider in light of SC decisions pending in Gillette India and Yakult Danone India
May 27, 2026
- In Favour of Both, Partially
- Citation Number : TS-412-ITAT-2026(Kol)-TP
- Tax Payer : Reckitt Benckiser (India) Limited
ITAT: Rules on TP adjustments qua alleged interest received on advances, sales transaction, comparables selection
May 26, 2026
- In Favour of Both, Partially
- Citation Number : TS-411-ITAT-2026(DEL)-TP
- Tax Payer : Acme Cleantech Solutions Pvt. Ltd
ITAT: Rules on TP-adjustments pertaining to AE transactions, overdue trade receivables
May 26, 2026
- In Favour of Assessee
- Citation Number : TS-410-ITAT-2026(DEL)-TP
- Tax Payer : Elofic Industries Limited
ITAT: Remits TP adjustment made twice; Excludes 3 functionally dissimilar comparables
May 26, 2026
- In Favour of Both, Partially
- Citation Number : TS-409-ITAT-2026(DEL)-TP
- Tax Payer : Mitsui Prime Advanced Composites India Pvt Ltd
ITAT: Dismisses the appeal and stay application as infructuous
May 26, 2026
- In Favour of Assessee
- Citation Number : TS-408-ITAT-2026(DEL)-TP
- Tax Payer : K.S. Commodities Private Limited
ITAT: Excludes 4, remits 2 comparables in case of Inter Continental Hotels Group
May 26, 2026
- In Favour of Both, Partially
- Citation Number : TS-407-ITAT-2026(DEL)-TP
- Tax Payer : Inter Continental Hotels Group (India) Pvt Ltd
ITAT: Excludes 5 comparables and restricts commission @ 0.04% on comfort letter for ICICI Bank; Follows earlier orders
May 25, 2026
- In Favour of Assessee
- Citation Number : TS-405-ITAT-2026(Mum)-TP
- Tax Payer : ICICI Bank Ltd
ITAT: Excludes functionally dissimilar companies; Deletes adjustment
May 25, 2026
- In Favour of Assessee
- Citation Number : TS-404-ITAT-2026(DEL)-TP
- Tax Payer : Astemo India Private Limited
ITAT: Dismisses assessee’s MA; Upholds Tribunal’s exclusion of company failing quantitative filter
May 25, 2026
- In Favour of Revenue
- Citation Number : TS-403-ITAT-2026(DEL)-TP
- Tax Payer : Assimilate Solutions India Private Limited
ITAT: Excludes companies having high turnover; Directs recomputing interest by allowing 60 days credit period
May 22, 2026
- In Favour of Assessee
- Citation Number : TS-401-ITAT-2026(HYD)-TP
- Tax Payer : Winwire Technologies India Private Limited
HC: Allows Revenue's plea against ITAT's inclusion of 2 comparables in American Express' case
May 22, 2026
- In Favour of Assessee
- Citation Number : TS-400-HC-2026(DEL)-TP
- Tax Payer : American Express (India) P. Ltd
ITAT: Upholds deletion of TP-adjustment w.r.t inter-unit power supply transfer value of power by CPPs
May 22, 2026
- In Favour of Assessee
- Citation Number : TS-394-ITAT-2026(Kol)-TP
- Tax Payer : SHYAM SEL AND POWER LIMITED
ITAT: TPO erred in rejecting segmental financials; Finds interest payment basis prior RBI-approval at ALP
May 22, 2026
- In Favour of Assessee
- Citation Number : TS-399-ITAT-2026(HYD)-TP
- Tax Payer : Curia India Private Limited
ITAT: Upholds CIT(A)’s exclusion and inclusion of comparables; Dismisses Revenue’s appeal
May 22, 2026
- In Favour of Assessee
- Citation Number : TS-398-ITAT-2026(Mum)-TP
- Tax Payer : APL Logistics (India) Private Limited
ITAT: Excludes payment to key managerial personnel while computing RPT percentage, restores comparables selection
May 22, 2026
- In Favour of Both, Partially
- Citation Number : TS-393-ITAT-2026(HYD)-TP
- Tax Payer : Hyundai Motor India Engineering Private Limited