Updates ( 9073 results )
Latest
ITAT: Remits TP-adjustments w.r.t provision of SWD services and interest on outstanding receivables
- In Favour of Both, Partially
- Citation Number : TS-819-ITAT-2026(Mum)-TP
- Tax Payer : SmartStream Technologies India Pvt Ltd
ITAT: Adjudicates various TP-adjustments w.r.t venture-capital advisory / data centre support services, cost allocation, etc for CitiBank NA
- In Favour of Both, Partially
- Citation Number : TS-818-ITAT-2026(Mum)-TP
- Tax Payer : Citibank N.A.
ITAT: Adjudicates adjustments w.r.t remuneration for marketing of derivatives, marketing/support services for ECBs, etc
- In Favour of Both, Partially
- Citation Number : TS-817-ITAT-2026(Mum)-TP
- Tax Payer : Credit Agricole Corporate and Investment Bank
ITAT: Upholds CIT(A)’s deletion of Sec.271(1)(c) penalty levied on Aon Services India
- In Favour of Assessee
- Citation Number : TS-815-ITAT-2026(DEL)-TP
- Tax Payer : AON Services India Pvt Ltd
ITAT: Sets royalty/technical services fees @ 1.9% as accepted in UAPA; Follows earlier order
- In Favour of Assessee
- Citation Number : TS-814-ITAT-2026(DEL)-TP
- Tax Payer : Bellsonica Auto Component India Private Limited
HC: Dismisses Revenue’s appeal basis failure to demonstrate ITAT’s order contrary to settled law
- In Favour of Assessee
- Citation Number : TS-810-HC-2026(KAR)-TP
- Tax Payer : Infineon Technologies India Pvt. Ltd
HC: Dismisses Revenue’s appeal basis failure to point perversity in ITAT’s order on comparable selection
- In Favour of Assessee
- Citation Number : TS-808-HC-2026(KAR)-TP
- Tax Payer : Goldman Sachs Services Pvt Ltd
ITAT: Deletes TP-adjustment based on domestic rupee rate w.r.t loans to foreign AEs by Tata Steel
- In Favour of Assessee
- Citation Number : TS-811-ITAT-2026(Mum)-TP
- Tax Payer : Tata Steel Ltd
ITAT: Rules on comparables, RPT computation w.r.t provision of IT consulting services
- In Favour of Both, Partially
- Citation Number : TS-812-ITAT-2026(PUN)-TP
- Tax Payer : Exusia India Private Limited
ITAT: Holds final assessment order as unsustainable on ground of being barred by limitation u/s.144C(13)
- In Favour of Assessee
- Citation Number : TS-809-ITAT-2026(DEL)-TP
- Tax Payer : AT &T Communication Services India Private Ltd
ITAT: Restores issues w.r.t grant of capacity utilization & customs duty adjustments, interest on ECB
- In Favour of Both, Partially
- Citation Number : TS-813-ITAT-2026(Ahd)-TP
- Tax Payer : TBEA Green Energy (India) Private Limited
ITAT: Restores TP-adjustment w.r.t corporate charges for verifying documentary evidence, service-delivery model, etc
- In Favour of Assessee
- Citation Number : TS-798-ITAT-2026(Mum)-TP
- Tax Payer : CIE Automotive India Ltd
ITAT: Rules on TP addition qua notional interest on investment in shares, receipt of royalty income
- In Favour of Both, Partially
- Citation Number : TS-807-ITAT-2026(Kol)-TP
- Tax Payer : Berger Paints India Ltd
ITAT: Rejects TPO's entity-level aggregation approach qua consulting practice division & captive back-office support centre
- In Favour of Assessee
- Citation Number : TS-806-ITAT-2026(Mum)-TP
- Tax Payer : Forst & Sullivan (I) P Ltd
ITAT: Deletes adjustment w.r.t technical know-how fees, assessee's contention of 'closely-linked' transaction uncontroverted
- In Favour of Assessee
- Citation Number : TS-805-ITAT-2026(CHNY)-TP
- Tax Payer : FLORA BIOCHEM PRIVATE LIMITED
ITAT: Deletes TP adjustment qua extraordinary under-utilisation of manpower & infrastructure, due to COVID-19 impact
- In Favour of Assessee
- Citation Number : TS-804-ITAT-2026(Mum)-TP
- Tax Payer : SkillNet Solutions India Pvt Ltd
ITAT: Deletes TP-adjustment w.r.t reimbursement of salary cost & travel expenses of seconded employees
- In Favour of Assessee
- Citation Number : TS-803-ITAT-2026(HYD)-TP
- Tax Payer : BA Continuum India Private Limited
ITAT: Deletes TP adjustment qua intra group services; Follows earlier orders
- In Favour of Assessee
- Citation Number : TS-801-ITAT-2026(Ahd)-TP
- Tax Payer : Styrenix Performance Materials Limited
HC: Determining appropriate interest-rate qua delayed receivables essentially question of fact, dismisses Revenue's appeal
- In Favour of Assessee
- Citation Number : TS-802-HC-2026(KAR)-TP
- Tax Payer : Synamedia India Pvt Ltd
HC: Holds no substantial question of law arises on TP issues wrt turnover filter, Cash PLI, doubtful debts
- In Favour of Assessee
- Citation Number : TS-797-HC-2026(KAR)-TP
- Tax Payer : AMD INDIA PRIVATE LIMITED (FORMERLY KNOWN AS AMD RESEARCH AND DEVELOPMENT CENTRE INDIA PVT. LTD.,)