Updates ( 8831 results )

ITAT: Restores adjustment w.r.t SWD-services to consider assessee's segmentation exercise / additional evidence, deletes interest on receivables

  • In Favour of Assessee
  • Citation Number : TS-539-ITAT-2026(CHNY)-TP
  • Tax Payer : IVY MOBILITY SOLUTIONS PVT. LTD

ITAT: Deletes TP-adjustment w.r.t SWD-segment, treats product development / M&A expenses as non-operating

  • In Favour of Both, Partially
  • Citation Number : TS-537-ITAT-2026(CHNY)-TP
  • Tax Payer : Ilink Multitech Solutions Private Limited

ITAT: Disposes application seeking stay of outstanding demand being devoid of merit

  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2026(HYD)-TP
  • Tax Payer : Freyr Software Services Private Limited

ITAT: Confirms deletion of Sec.271G-penalty; Notes assessee furnished information practically maintainable in diamond industry

  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2026(Mum)-TP
  • Tax Payer : CARBON CREATION EXPORTS PVT. LTD

ITAT: Excludes companies citing failing RPT filter, unavailability of segmental information

  • In Favour of Assessee
  • Citation Number : TS-532-ITAT-2026(CHNY)-TP
  • Tax Payer : SAIPEM INDIA PROJECTS PRIVATE LIMITED

ITAT: Non-reference to TPO for computing ALP of SDTs a procedural irregularity, restores issue to AO

  • In Favour of Assessee
  • Citation Number : TS-534-ITAT-2026(DEL)-TP
  • Tax Payer : Viney Corporation Limited

ITAT: Quashes time-barred final assessment order in second round of proceedings

  • In Favour of Assessee
  • Citation Number : TS-533-ITAT-2026(CHNY)-TP
  • Tax Payer : Triumph International (India) Pvt Ltd

ITAT: Adjudicates TP-adjustments qua commission, sales to AEs, interest on receivables, SBLC-fee

  • In Favour of Both, Partially
  • Citation Number : TS-530-ITAT-2026(CHNY)-TP
  • Tax Payer : Elgi Rubber Co. Limited

ITAT: CIT(A) fails to adjudicate working capital adjustment plea; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-529-ITAT-2026(Bang)-TP
  • Tax Payer : Moog Controls (India) Pvt Ltd

ITAT: Quashes final assessment order passed without incorporating DRP-directions; Corrigendum passed beyond AO’s jurisdiction

  • In Favour of Assessee
  • Citation Number : TS-527-ITAT-2026(DEL)-TP
  • Tax Payer : Syniverse Technologies Services (India) Pvt. Ltd.

ITAT: Rules on comparables w.r.t barite export; Excludes companies citing dissimilarity, lack of segmental info

  • In Favour of Assessee
  • Citation Number : TS-531-ITAT-2026(CHNY)-TP
  • Tax Payer : Trimex Industries (P) Ltd

ITAT: Grants further extension of stay for 180 days or until disposal of appeal

  • In Favour of Assessee
  • Citation Number : TS-528-ITAT-2026(Bang)-TP
  • Tax Payer : Quess Corp Ltd

ITAT: Excludes comparables with turnover exceeding 200 Cr for SWD-services, deletes adjustment w.r.t salary cost cross-charge

  • In Favour of Assessee
  • Citation Number : TS-525-ITAT-2026(CHNY)-TP
  • Tax Payer : SunTec Business Solutions Pvt. Ltd

ITAT: Deletes TP-adjustment qua notional interest on outstanding receivables, considers assessee's debt-free status

  • In Favour of Assessee
  • Citation Number : TS-522-ITAT-2026(CHNY)-TP
  • Tax Payer : Tractors and Farm Equipment Ltd

ITAT: Rectifies Tribunal’s order; Excludes companies having high turnover

  • In Favour of Assessee
  • Citation Number : TS-526-ITAT-2026(Bang)-TP
  • Tax Payer : MatchMove India Private Limited

HC: Disposes of writ petitions on issue of refund release

  • In Favour of Assessee
  • Citation Number : TS-524-HC-2026(TEL)-TP
  • Tax Payer : Virtusa Consulting Services Private Limited

ITAT: Deletes SDT-adjustment w.r.t transfer of wind energy, follows Prabhu Spinning Mills ruling

  • In Favour of Assessee
  • Citation Number : TS-521-ITAT-2026(CHNY)-TP
  • Tax Payer : LAKSHMI MACHINE WORKS LTD

ITAT: Rectifies earlier-order; Directs inclusion of revenue from customer events while computing margin

  • In Favour of Assessee
  • Citation Number : TS-520-ITAT-2026(Bang)-TP
  • Tax Payer : SAP India Private Limited

ITAT: Deletes TP-adjustment qua payment of interest on CCDs

  • In Favour of Assessee
  • Citation Number : TS-518-ITAT-2026(Mum)-TP
  • Tax Payer : Afton Chemical India Private Limited

ITAT: Deletes TP-adjustments w.r.t transfer of electricity & steam; Follows rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-517-ITAT-2026(DEL)-TP
  • Tax Payer : K R Pulp & Papers Ltd