Updates ( 8354 results )

Filters
Latest

ITAT: Treats export incentive viz, MEIS scrip & duty drawback income as operating in nature; Grants working capital adjustment

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2025(CHNY)-TP
  • Tax Payer : Hyundai Wia India Pvt. Ltd

ITAT: Directs aggregation of business management & consultancy services payments under TNMM; Remits ALP-determination

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-814-ITAT-2025(CHNY)-TP
  • Tax Payer : Plintron Mobility Solutions Pvt. Ltd

ITAT: Deletes TP adjustment made in respect of power supply; Follows precedent

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2026(CHNY)-TP
  • Tax Payer : The India Cements Limited

ITAT: Excludes 10 companies citing turnover more than Rs.200cr; Remits TP-adjustment qua delayed trade receivable

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-18-ITAT-2026(Bang)-TP
  • Tax Payer : Moog Controls (India) Pvt Ltd

ITAT: Holds TPO’s order u/s. 92CA(3) as time-barred following precedents

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-813-ITAT-2025(CHNY)-TP
  • Tax Payer : JOYSON ANAND ABHISHEK SAFETY SYSTEMS PVT. LTD

ITAT: Draft order passed in name of non-existent entity vitiates entire chain of proceedings

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-16-ITAT-2026(Mum)-TP
  • Tax Payer : Vodafone Mobile Services Ltd

ITAT: Confirms CIT(A)’s determination of corporate guarantee fee at 0.5%; Follows previous order

Jan 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-812-ITAT-2025(GAU)-TP
  • Tax Payer : Greenply Industries Limited

ITAT: Rules on TP-adjustments for loan advanced to AE and corporate guarantee

Jan 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2026(Kol)-TP
  • Tax Payer : Eureka Forbes Ltd

ITAT: Deletes AMP adjustment made by applying BLT in case of Swatch Group

Jan 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-13-ITAT-2026(DEL)-TP
  • Tax Payer : Swatch Group [India[ Pvt Ltd

ITAT: Revenue's case neither of remanding nor enhancement, dismisses 'contradictory' appeal against CIT(A)'s order

Jan 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-12-ITAT-2026(Bang)-TP
  • Tax Payer : Msource (India) Pvt Ltd

ITAT: Rules on comparables selection for contract service provider

Jan 15, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-811-ITAT-2025(Mum)-TP
  • Tax Payer : Thomson Corporation (International) Pvt. Ltd

ITAT: Rules on comparables selection, TP-adjustment qua overdue receivables and concur/corporate service charges

Jan 15, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-15-ITAT-2026(Bang)-TP
  • Tax Payer : TE Connectivity India P Ltd

ITAT: Holds loss on foreign exchange translation relating to ECBs as non-operating income

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-11-ITAT-2026(DEL)-TP
  • Tax Payer : Idemitsu Lube India Private Limited

ITAT: Holds impractical parameters cannot be ground to deny working capital adjustment

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-10-ITAT-2026(Mum)-TP
  • Tax Payer : Red Hat India Private Limited

ITAT: Deletes TP-adjustment qua interest on loans; Notes no basis to conclude profit-shifting, follows precedent

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-08-ITAT-2026(Mum)-TP
  • Tax Payer : Viraj Solar Maharashtra Private Limited

ITAT: Deletes adjustment w.r.t interest on delayed receivables, considers debt-free status & working capital margin

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-07-ITAT-2026(DEL)-TP
  • Tax Payer : ERM INDIA PRIVATE LIMITED

ITAT: Directs re-examination of nature of transactions, applicability of TP provisions, MAM selection etc

Jan 13, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-06-ITAT-2026(Mum)-TP
  • Tax Payer : Corporate Worldwide Stay LLP

ITAT: Allows deduction u/s.80IA claimed by assessee; Deletes downward adjustment

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-05-ITAT-2026(CHNY)-TP
  • Tax Payer : The India Cements Limited

ITAT: Allows Revenue’s MA; Rectifies Tribunal’s order w.r.t treatment of foreign AE as tested party

Jan 13, 2026
  • In Favour of Revenue
  • Citation Number : TS-810-ITAT-2025(CHNY)-TP
  • Tax Payer : Financial Software and Systems Pvt. Ltd

ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua import transaction under manufacturing, trading and service segments

Jan 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-03-ITAT-2026(DEL)-TP
  • Tax Payer : Exxon Mobil Lubricants Pvt Ltd