Updates ( 8865 results )

ITAT: Adjudicates TP-adjustments w.r.t provision of SWD services, online advertisement support services, ITeS

  • In Favour of Both, Partially
  • Citation Number : TS-579-ITAT-2026(DEL)-TP
  • Tax Payer : Tribal Fusion R & D LLP

ITAT: Deletes TP adjustments qua payment of agency commission, interest on delayed receivables

  • In Favour of Assessee
  • Citation Number : TS-578-ITAT-2026(CHNY)-TP
  • Tax Payer : Magick Woods Exports Pvt. Ltd

ITAT: Deletes adjustment qua sub-licensing fee payment; Assessee, not wholesale goods-trader, entitled to 3% variation

  • In Favour of Assessee
  • Citation Number : TS-580-ITAT-2026(Mum)-TP
  • Tax Payer : Aveva Information Technology India Private Limited

ITAT: Includes Assessee's comparables; Deletes TP adjustment qua interest on outstanding receivables

  • In Favour of Assessee
  • Citation Number : TS-577-ITAT-2026(DEL)-TP
  • Tax Payer : ICL Management and Trading India Pvt. Ltd

ITAT: Remits the issue w.r.t TP adjustment qua interest on outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-581-ITAT-2026(HYD)-TP
  • Tax Payer : West Pharmaceutical Packaging India Private Limited

ITAT: Allows capacity utilization, working capital adjustments; Excludes pre-commencement expenditure from operating cost

  • In Favour of Both, Partially
  • Citation Number : TS-573-ITAT-2026(CHNY)-TP
  • Tax Payer : FIH India Private Limited

ITAT: Directs TPO to redetermine assessee’s margin, allows adjustment for underutilisation of employee cost

  • In Favour of Both, Partially
  • Citation Number : TS-572-ITAT-2026(CHNY)-TP
  • Tax Payer : Fast Forward Logistics Pvt.Ltd

ITAT: Holds draft and final assessment orders as time-barred in second round of proceedings

  • In Favour of Assessee
  • Citation Number : TS-571-ITAT-2026(HYD)-TP
  • Tax Payer : Vivimed Labs Limited

ITAT: Deletes TP adjustment qua intra group services; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-570-ITAT-2026(PUN)-TP
  • Tax Payer : Rehau Polymers Pvt Ltd

ITAT: Adjudicates TP-adjustments qua corporate guarantee, interest on loan, SDT, inter-unit cost-allocation

  • In Favour of Both, Partially
  • Citation Number : TS-569-ITAT-2026(DEL)-TP
  • Tax Payer : Luminous Power Technologies Private Ltd

ITAT: Allows assessee's MA against Tribunal order restoring TP-adjustment w.r.t interest on CCDs

  • In Favour of Assessee
  • Citation Number : TS-568-ITAT-2026(Mum)-TP
  • Tax Payer : Goldman Sachs (India) Finance Pvt. Ltd

ITAT: Grants stay to assessee subject to payment of 20% recoverable demand

  • In Favour of Assessee
  • Citation Number : TS-567-ITAT-2026(DEL)-TP
  • Tax Payer : Liugong India Pvt Ltd

ITAT: Deletes TP-adjustments qua outstanding receivables, interest on loan; Excludes comparables citing high turnover

  • In Favour of Both, Partially
  • Citation Number : TS-563-ITAT-2026(HYD)-TP
  • Tax Payer : Technvision Ventures Limited

ITAT: Restricts corporate guarantee commission to 0.5%; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-566-ITAT-2026(HYD)-TP
  • Tax Payer : EXCELRA KNOWLEDGE SOLUTIONS PRIVATE LIMITED

ITAT: Rules on TP-adjustments w.r.t commission for marketing support services, interest on loan/delayed receivables

  • In Favour of Both, Partially
  • Citation Number : TS-564-ITAT-2026(HYD)-TP
  • Tax Payer : MSN Laboratories Private Limited

ITAT: Confirms deletion of TP adjustment qua inter-unit transfer of power for captive consumption

  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2026(CHNY)-TP
  • Tax Payer : Tamil Nadu News Print & Papers Limited

ITAT: Deletes TP-adjustment qua management / technical fee, considers evidence in form of agreement, emails, etc

  • In Favour of Assessee
  • Citation Number : TS-557-ITAT-2026(HYD)-TP
  • Tax Payer : Hammond Power Solutions Private Limited

ITAT: Deletes TP adjustment qua marketing support services; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-556-ITAT-2026(Kol)-TP
  • Tax Payer : TDK India Pvt Ltd

ITAT: Remits downward adjustment qua Global IT services; Admits additional evidence

  • In Favour of Both, Partially
  • Citation Number : TS-552-ITAT-2026(CHNY)-TP
  • Tax Payer : RANSTAD INDIA PRIVATE LIMITED

ITAT: Deletes TP-adjustment qua AMP-expenses for Fujifilm India, considers Sony Ericsson SLP pending before SC

  • In Favour of Assessee
  • Citation Number : TS-559-ITAT-2026(DEL)-TP
  • Tax Payer : Fujifilm India Pvt Ltd