Updates ( 8526 results )

HC: Dismisses Revenue’s appeal, substantial questions of law dismissed in assessee’s earlier order

  • In Favour of Assessee
  • Citation Number : TS-210-HC-2026(BOM)-TP
  • Tax Payer : Aegis Ltd

ITAT: Adjudicates ALP adjustments based on BLT, Cost Plus Method and adjusted TNMM

  • In Favour of Both, Partially
  • Citation Number : TS-208-ITAT-2026(DEL)-TP
  • Tax Payer : Callaway Golf India Pvt Ltd

ITAT: Holds large turnover companies incomparable to assessee’s meagre turnover; Excludes 11 companies

  • In Favour of Assessee
  • Citation Number : TS-209-ITAT-2026(Bang)-TP
  • Tax Payer : UL India Pvt Ltd

ITAT: Rules on comparables selection under data processing service/SWD segments

  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2026(Mum)-TP
  • Tax Payer : Franklin Templeton International Services (India) Private Limited

ITAT: Restricts TP adjustment to non-US AE transactions only; Considers settlement of transaction with US AE in MAP resolution

  • In Favour of Assessee
  • Citation Number : TS-202-ITAT-2026(Bang)-TP
  • Tax Payer : EIT Services India Pvt Ltd

ITAT: Upholds DRP’s order directing benchmarking payment of interest on ECB at LIBOR+200 bps; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-204-ITAT-2026(VIZ)-TP
  • Tax Payer : Teejay India Private Limited

HC: Directs TPO to pass fresh order w.r.t comparables selection after providing assessee opportunity to reply to SCN

  • In Favour of Assessee
  • Citation Number : TS-205-HC-2026(BOM)-TP
  • Tax Payer : Maersk Global Service Centres (India) Pvt. Ltd.

HC: Allows assessee’s writ petition, sets aside AO’s draft order

  • In Favour of Assessee
  • Citation Number : TS-206-HC-2026(DEL)-TP
  • Tax Payer : LINDSTROM SERVICES INDIA PRIVATE LIMITED

ITAT: Allows assessee’s claim for deduction u/s. 80IA(4); Deletes royalty payment addition

  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2026(Ahd)-TP
  • Tax Payer : Netafim Irrigation India Pvt Ltd

ITAT: Quashes the final assessment order passed sans draft order in the second round of proceedings

  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2026(Bang)-TP
  • Tax Payer : Toyota Kirloskar Motor P. Ltd

ITAT: Permits assessee to withdraw appeal in view of India-US MAP resolution

  • In Favour of None/NA
  • Citation Number : TS-198-ITAT-2026(Bang)-TP
  • Tax Payer : NextGen Healthcare India Pvt. Ltd

ITAT: Remits entity vs segmental level benchmarking issue; Deletes adjustment qua interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-195-ITAT-2026(CHNY)-TP
  • Tax Payer : TAKE Solutions Limited

ITAT: Dismisses Sony India’s MA seeking modifications related to comparables selection, AMP adjustment

  • In Favour of Revenue
  • Citation Number : TS-194-ITAT-2026(DEL)-TP
  • Tax Payer : Sony India Pvt. Ltd

ITAT: Extends stay by 180 days or till appeal disposal of appeals; Considers pendency of SC decision in Shelf Drilling

  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2026(DEL)-TP
  • Tax Payer : Genpact India Private Limited

ITAT: Allows Cisco Systems Inc's stay petition; Considers approach qua sister concern, other AYs, etc

  • In Favour of Assessee
  • Citation Number : TS-197-ITAT-2026(Bang)-TP
  • Tax Payer : Cisco Systems Inc

ITAT: Deletes TP-adjustments qua interest on loans and outstanding receivables; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2026(Ahd)-TP
  • Tax Payer : Intas Pharmaceuticals Ltd.

ITAT: Admits additional grounds, remits them to AO to be adjudicated afresh

  • In Favour of Assessee
  • Citation Number : TS-185-ITAT-2026(Mum)-TP
  • Tax Payer : Jagdeep Singh Dhanoa

ITAT: Adjudicates tested-party selection qua SDT of diamond-purchase, affirms CIT(A)'s relief

  • In Favour of Assessee
  • Citation Number : TS-187-ITAT-2026(Mum)-TP
  • Tax Payer : DNJ Creation LLP

ITAT: Directs assessee to establish no actual conversion/redemption of CCD into equity

  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2026(CHNY)-TP
  • Tax Payer : Movate Technologies Private Limited

ITAT: ITAT: Interest charged by assessee from its subsidiary higher than Internal CUP of rate on foreign currency loan; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2026(DEL)-TP
  • Tax Payer : Varun Beverages Limited