Updates ( 9068 results )
Latest
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.,)
ITAT: Rules on TP-adjustment on account of receipt of royalty and selection of comparables
- In Favour of Assessee
- Citation Number : TS-792-ITAT-2026(PUN)-TP
- Tax Payer : Brainbees Solutions Limited
SC: Dismisses Revenue’s SLP against HC order on limitation issue in case of Laqshya Media
- In Favour of Assessee
- Citation Number : TS-796-SC-2026-TP
- Tax Payer : Laqshya Media Limited
ITAT: Excludes Mindtree, LTI Mindtree, TCS citing huge turnover, brand value; Adopts LIBOR over SBI as interest on receivables
- In Favour of Assessee
- Citation Number : TS-799-ITAT-2026(Bang)-TP
- Tax Payer : Airmeet Networks Pvt. Ltd
ITAT: Rules on comparables selection; Applies LIBOR+200 bps as interest on trade receivables
- In Favour of Both, Partially
- Citation Number : TS-795-ITAT-2026(HYD)-TP
- Tax Payer : Quantium Analytics Private Limited
HC: Disposes Revenue's appeal; Confirms ITAT’s exclusion of L&T Infotech and Persistent Systems
- In Favour of Assessee
- Citation Number : TS-791-HC-2026(KAR)-TP
- Tax Payer : Synamedia India Pvt. Ltd