Updates ( 8895 results )
Latest
ITAT: Dismisses appeal as withdrawn in light of APA resolution
Aug 06, 2026
- In Favour of None/NA
- Citation Number : TS-603-ITAT-2026(HYD)-TP
- Tax Payer : ENTAIN SOFTWARE DEVELOPMENT SERVICES (INDIA) PRIVATE LIMITED
ITAT: Treats amortisation of goodwill arising out of acquisition of business as non-operating in nature
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-602-ITAT-2026(DEL)-TP
- Tax Payer : Janes Defense India LLP
ITAT: Upholds 0.5% as ALP for corporate guarantee; Allows 80IA deduction
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-608-ITAT-2026(Mum)-TP
- Tax Payer : Aditya Birla Nuvo Limited
ITAT: Directs AO/TPO to pass assessment order as per terms and conditions of UAPA
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-604-ITAT-2026(Bang)-TP
- Tax Payer : Nasdaq Corporate Solutions (India) Private Limited
ITAT: Upholds adjustment qua interest on receivables; Directs verification of debt-free status, applies LIBOR+200bps
Aug 06, 2026
- In Favour of Both, Partially
- Citation Number : TS-598-ITAT-2026(HYD)-TP
- Tax Payer : KORE.AI SOFTWARE INDIA PRIVATE LIMITED
ITAT: Holds AMP expenses not international transaction; Accepts foreign AE as tested party
Aug 06, 2026
- In Favour of Assessee
- Citation Number : TS-595-ITAT-2026(DEL)-TP
- Tax Payer : Unicharm India Private Limited
ITAT: Restricts adjustment w.r.t guarantee commission received from HO to differential rate of 0.46%
Aug 05, 2026
- In Favour of Both, Partially
- Citation Number : TS-596-ITAT-2026(Mum)-TP
- Tax Payer : DBS BANK LTD
ITAT: Directs AO to grant working capital adjustment; Clarifies no further adjustment qua overdue receivables required
Aug 05, 2026
- In Favour of Both, Partially
- Citation Number : TS-594-ITAT-2026(Bang)-TP
- Tax Payer : LUMEN IT INDIA PRIVATE LIMITED
ITAT: Upholds assessee’s aggregation approach, selection of foreign-AE as tested paty; Rejects NIL-ALP qua IGS
Aug 05, 2026
- In Favour of Assessee
- Citation Number : TS-605-ITAT-2026(Mum)-TP
- Tax Payer : Indus Valley Partners (India) Private Limited
ITAT: Rules on corporate guarantee and interest on loan; Follows assessee’s earlier order
Aug 05, 2026
- In Favour of Assessee
- Citation Number : TS-607-ITAT-2026(RAN)-TP
- Tax Payer : Usha Martin Limited
ITAT: Rules on comparables; Deletes TP adjustment qua interest on trade receivables
Aug 05, 2026
- In Favour of Assessee
- Citation Number : TS-606-ITAT-2026(DEL)-TP
- Tax Payer : Soti India Private Limited
ITAT: Deletes TP-adjustments qua transfer of electricity generated by CPP and interest on loan
Aug 04, 2026
- In Favour of Assessee
- Citation Number : TS-597-ITAT-2026(Ahd)-TP
- Tax Payer : Sun Pharmaceutical Industries Ltd
ITAT: Upholds deletion of TP-adjustments qua inter-unit power transfer, availing technical services for ACC Ltd
Aug 04, 2026
- In Favour of Assessee
- Citation Number : TS-601-ITAT-2026(Mum)-TP
- Tax Payer : ACC Limited
ITAT: Holds TNMM as MAM for benchmarking export transaction; Applies rule of consistency
Aug 04, 2026
- In Favour of Assessee
- Citation Number : TS-600-ITAT-2026(Mum)-TP
- Tax Payer : Omni Active Health Technologies Limited
ITAT: Directs AO to apply upper turnover filter while finalizing comparables
Aug 04, 2026
- In Favour of Assessee
- Citation Number : TS-599-ITAT-2026(CHNY)-TP
- Tax Payer : Decision Minds India Private Limited
ITAT: Holds assessee not a mere reseller, upholds assessee’s TNMM over Revenue's RPM
Aug 04, 2026
- In Favour of Both, Partially
- Citation Number : TS-593-ITAT-2026(Mum)-TP
- Tax Payer : Konica Minolta Healthcare India Private Limited
ITAT: Dismisses appeal as infructuous, notes revised TP-adjustment stood at Nil & AO accepted returned income
Aug 04, 2026
- In Favour of None/NA
- Citation Number : TS-591-ITAT-2026(Bang)-TP
- Tax Payer : FIVETRAN INDIA PRIVATE LIMITED
ITAT: Adjudicates selection of comparables, working capital adjustment and outstanding receivables
Aug 03, 2026
- In Favour of Both, Partially
- Citation Number : TS-592-ITAT-2026(DEL)-TP
- Tax Payer : WSP Consultants India Pvt Ltd
ITAT: Remits TP adjustment made in respect of purchases of goods and services; Applies rule of consistency
Aug 03, 2026
- In Favour of Assessee
- Citation Number : TS-590-ITAT-2026(Mum)-TP
- Tax Payer : JSW Energy (Barmer) Limited
ITAT: Rejects NIL ALP w.r.t management fees for Rajasthan-Royals franchise owner; Directs TPO-reference, fresh consideration
Aug 03, 2026
- In Favour of Assessee
- Citation Number : TS-589-ITAT-2026(Mum)-TP
- Tax Payer : Royal Multisport Private Limited (Formerly known as Jaipur IPL Cricket Pvt. Ltd)