Updates ( 8742 results )

ITAT: Dismisses appeal as withdrawn in light of BAPA

  • In Favour of Assessee
  • Citation Number : TS-443-ITAT-2026(Bang)-TP
  • Tax Payer : XLHealth Corporation India Pvt Ltd

ITAT: Adjudicates additions made qua AMP expenses, intra-group services (IGS), R&D expenses & royalty

  • In Favour of Both, Partially
  • Citation Number : TS-442-ITAT-2026(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd

ITAT: Deletes TP-adjustments qua payments of royalty & management support services

  • In Favour of Assessee
  • Citation Number : TS-441-ITAT-2026(PUN)-TP
  • Tax Payer : L&L Product India Private Limited

ITAT: Directs AO/TPO to conduct fresh benchmarking analysis; Remits issue

  • In Favour of Both, Partially
  • Citation Number : TS-440-ITAT-2026(CHNY)-TP
  • Tax Payer : Preludesys India Private Limited

ITAT: Remits TP-adjustment qua legal and professional services; Admits additional evidence

  • In Favour of Both, Partially
  • Citation Number : TS-439-ITAT-2026(DEL)-TP
  • Tax Payer : Advance Metering Technology Ltd

ITAT: Rules on TP adjustment qua IGS, royalty payment and interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-437-ITAT-2026(DEL)-TP
  • Tax Payer : Gates India (P) Ltd

ITAT: Holds profitability from segregated transactions should be benchmarked alone, not at entity level

  • In Favour of Assessee
  • Citation Number : TS-438-ITAT-2026(DEL)-TP
  • Tax Payer : Cornell Overseas (P) Ltd

ITAT: Rules on comparables selection, TP adjustment qua working capital, interest on outstanding trade receivables

  • In Favour of Both, Partially
  • Citation Number : TS-436-ITAT-2026(HYD)-TP
  • Tax Payer : Entain Software Development Services (India) Private Limited (formerly known as IVY Software Development Services (P) Ltd

ITAT: Includes company passing persistent loss making filter; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-435-ITAT-2026(Mum)-TP
  • Tax Payer : Alepo Technology Private Limited

ITAT: Excludes high-turnover comparables for SWD-provider, differs from Mumbai ITAT-ruling in Willis Processing

  • In Favour of Assessee
  • Citation Number : TS-434-ITAT-2026(Bang)-TP
  • Tax Payer : Oplus India Research and Development Pvt. Ltd

ITAT: Remits TP adjustment qua import of coal and interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-433-ITAT-2026(DEL)-TP
  • Tax Payer : NIVAYA RESOURCES PRIVATE LIMITED

ITAT: Upholds CIT(A)’s deletion of disallowance towards deduction claimed u/s. 80IC

  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2026(CHNY)-TP
  • Tax Payer : Titan Company Ltd

ITAT: Transaction between FedEx BV & Indian entities at ALP, deletes addition attributing further profit to PEs

  • In Favour of Assessee
  • Citation Number : TS-431-ITAT-2026(Mum)-TP
  • Tax Payer : FedEx Express International B.V

ITAT: Deletes TP adjustment qua royalty payment and GAM expenses, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-430-ITAT-2026(DEL)-TP
  • Tax Payer : Expeditors International (India) Pvt Ltd

ITAT: Excludes comparables under SWD/ITeS segments for failing RPT filter, extraordinary events, brand value, etc.

  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2026(Bang)-TP
  • Tax Payer : Unisys India Private Ltd

ITAT: Deletes TP adjustment qua notional interest on outstanding receivables; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-427-ITAT-2026(Ahd)-TP
  • Tax Payer : Milacron India Pvt.Ltd

ITAT: Foundation of penalty proceedings wiped out, upholds deletion of Sec.271G penalty

  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2026(Mum)-TP
  • Tax Payer : Essar Power Gujrat Limited

ITAT: Remits TP adjustment qua IGS, sensor assembling segment & business support services

  • In Favour of Both, Partially
  • Citation Number : TS-426-ITAT-2026(DEL)-TP
  • Tax Payer : Heraeus Technologies India Private Limited

ITAT: Rules on comparables selection for assessee-manufacturer of core-auto components

  • In Favour of Assessee
  • Citation Number : TS-425-ITAT-2026(DEL)-TP
  • Tax Payer : Hitatchi Astemo Haryana Pvt. Ltd. (formerly known as Showa India Private Limited)

ITAT: Holds TNMM as MAM for benchmarking sales transaction, applies judicial consistency

  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2026(Ahd)-TP
  • Tax Payer : Inductotherm (India) Pvt Ltd