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ITAT: Confirms deletion of Sec.271G-penalty levied on assessee in diamond industry; Follows precedents

Nov 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-678-ITAT-2025(Mum)-TP
  • Tax Payer : Dharmanandan Diamonds (P) Ltd

ITAT: Remits TP-adjustment w.r.t IGS payment, rejects NIL-ALP determination

Nov 21, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-680-ITAT-2025(PUN)-TP
  • Tax Payer : Sempertrans India Private Limited

ITAT: Confirms CIT(A)’s order upholding assessee’s PSM as MAM, comparables selection

Nov 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-677-ITAT-2025(Ahd)-TP
  • Tax Payer : Indianic Infotech Ltd

ITAT: Dismisses assessee’s appeal as withdrawn in light of MAP resolution

Nov 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-679-ITAT-2025(Bang)-TP
  • Tax Payer : XLHealth Corporation India Pvt Ltd

ITAT: Quashes time-barred final assessment order; Permits parties to revive appeal post SC-outcome on Shelf Drilling

Nov 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-681-ITAT-2025(HYD)-TP
  • Tax Payer : Aveva Solutions India LLP

ITAT: Rejects netting of outstanding debt with outstanding liability; Rules on comparables

Nov 20, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-676-ITAT-2025(Bang)-TP
  • Tax Payer : SAP India Pvt Ltd

ITAT: Excludes functionally dissimilar companies in distribution and business support segment

Nov 20, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-675-ITAT-2025(DEL)-TP
  • Tax Payer : Rockwell Automation India Pvt. Ltd.

ITAT: Remits issues w.r.t interest on outstanding receivables and recovery of expenses

Nov 20, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-674-ITAT-2025(COCH)-TP
  • Tax Payer : IBS Software Pvt. Ltd

ITAT: Remits TP-adjustment qua electricity-sale; Directs AO/TPO to adopt gross SEB rate instead of base rate

Nov 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-672-ITAT-2025(HYD)-TP
  • Tax Payer : My Home Industries Private Limited

ITAT: Remits TP-adjustment w.r.t project execution services, directs DRP to consider assessee's additional evidence

Nov 19, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-671-ITAT-2025(HYD)-TP
  • Tax Payer : Deloitte Consulting India Projects LP

ITAT: Excludes functionally dissimilar comparables with huge turnover; Applies LIBOR + 200 bps for outstanding receivables

Nov 18, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-668-ITAT-2025(HYD)-TP
  • Tax Payer : Signode India Limited

ITAT: Directs TPO/AO to consider TP documentation & segmental details afresh for computing ALP

Nov 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-669-ITAT-2025(COCH)-TP
  • Tax Payer : Applexus Technologies Private Limited

ITAT: Excludes 7 comparables for SWD-service provider citing functional dissimilarity, huge turnover etc; Follows precedents

Nov 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-666-ITAT-2025(HYD)-TP
  • Tax Payer : HighRadius Technologies Private Limited

ITAT: Deletes 271G penalty; Notes no failure by assessee to respond to notices, produce records

Nov 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-667-ITAT-2025(Mum)-TP
  • Tax Payer : Thyssenkrupp Industrial Solutions AG

ITAT: Sets aside issues for factual verification as DRP failed to adjudicate assessee’s objections

Nov 14, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-664-ITAT-2025(DEL)-TP
  • Tax Payer : PCL Foods Private Limited

ITAT: Offsetting outstanding payables with interest on overdue receivables incorrect, cites only income-impacting international transactions u/s.92

Nov 14, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-665-ITAT-2025(Bang)-TP
  • Tax Payer : SAP India Pvt Ltd

ITAT: Deletes TP-adjustment qua royalty payment, AMP expenses in case of Sony India; Follows earlier orders

Nov 13, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-662-ITAT-2025(DEL)-TP
  • Tax Payer : Sony India Pvt. Ltd

ITAT: Deletes additions qua corporate guarantee and loan advanced; Follows precedents

Nov 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-663-ITAT-2025(PUN)-TP
  • Tax Payer : Precision Camshafts Limited

ITAT: Excludes comparables failing turnover filter and not appearing in search matrix

Nov 13, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-661-ITAT-2025(Bang)-TP
  • Tax Payer : Concur Technologies (India) Private Ltd

ITAT: Deletes TP-adjustment qua interest on receivables, royalty payment; Upholds LIBOR+200bps qua ECB-interest

Nov 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-657-ITAT-2025(VIZ)-TP
  • Tax Payer : SNF (India) Pvt Ltd