Updates ( 8847 results )

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

ITAT: Quashes assessment order passed on non-existent amalgamating company; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-558-ITAT-2026(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd

ITAT: Rules on comparables under manufacturing/distribution segments basis functional similarity, segmental info etc.

  • In Favour of Both, Partially
  • Citation Number : TS-553-ITAT-2026(PUN)-TP
  • Tax Payer : Tetra Pak India Private Limited

ITAT: Restores TP-adjustment under SWD segment for verifying working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2026(DEL)-TP
  • Tax Payer : NatWest Digital Services India Pvt. Ltd

ITAT: Accepts assessee’s plea to exclude comparables failing turnover filter

  • In Favour of Assessee
  • Citation Number : TS-554-ITAT-2026(Bang)-TP
  • Tax Payer : CLINCHOICE PRIVATE LIMITED

ITAT: Deletes TP-adjustment w.r.t royalty payment, remits adjustment w.r.t commission payment

  • In Favour of Both, Partially
  • Citation Number : TS-548-ITAT-2026(Ahd)-TP
  • Tax Payer : Kloeckner Desma Machinery Private Ltd

ITAT: TPO not justified in recharacterizing CCDs as equity instruments, follows precedents, restores TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2026(Mum)-TP
  • Tax Payer : Andromeda Sales and Distribution Private Limited

ITAT: Rejects Barclay Securities' plea for comparability adjustment of 40% over CIT(A)'s 25% absent cogent material

  • In Favour of Revenue
  • Citation Number : TS-547-ITAT-2026(Mum)-TP
  • Tax Payer : Barclays Securities (India) Private Limited

ITAT: Quashes final assessment order passed beyond prescribed time limit; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-546-ITAT-2026(DEL)-TP
  • Tax Payer : Jones Lang LaSalle Property Consultants (India) Pvt Ltd

ITAT: Allows plea against estimation of income, notes Indian-co not foreign assessee's DAPE nor TP-addition proposed

  • In Favour of Assessee
  • Citation Number : TS-542-ITAT-2026(Bang)-TP
  • Tax Payer : QlikTech International AB C/o QlikTech India Pvt Ltd

ITAT: Considering assessee's reliance on documents filed before foreign tax authorities, remits TP-issues for fresh adjudication

  • In Favour of Both, Partially
  • Citation Number : TS-543-ITAT-2026(CHNY)-TP
  • Tax Payer : Sangsin Brakes India Private Limited

ITAT: Quashes final assessment order passed contrary to OGE issued pursuant to DRP’s direction

  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2026(Bang)-TP
  • Tax Payer : Mfiflex Technologies Private Limited

ITAT: Adjudicates TP-adjustments qua management-fee, manufacturing/trading segments; Directs entity-level benchmarking for McCain Foods India

  • In Favour of Both, Partially
  • Citation Number : TS-545-ITAT-2026(DEL)-TP
  • Tax Payer : McCain Foods India Pvt Ltd

ITAT: Remits TP-adjustment qua project business segment and intra group services

  • In Favour of Both, Partially
  • Citation Number : TS-541-ITAT-2026(DEL)-TP
  • Tax Payer : Veolia Water Technologies and Solutions (India) P. Ltd

ITAT: Excludes comparables held functionally dissimilar by DRP in earlier AYs

  • In Favour of Assessee
  • Citation Number : TS-544-ITAT-2026(DEL)-TP
  • Tax Payer : Kronos Solutions India Private Limited

ITAT: Restores adjustment w.r.t SWD-services to consider assessee's segmentation exercise / additional evidence, deletes interest on receivables

  • In Favour of Assessee
  • Citation Number : TS-539-ITAT-2026(CHNY)-TP
  • Tax Payer : IVY MOBILITY SOLUTIONS PVT. LTD

ITAT: Deletes TP-adjustment w.r.t SWD-segment, treats product development / M&A expenses as non-operating

  • In Favour of Both, Partially
  • Citation Number : TS-537-ITAT-2026(CHNY)-TP
  • Tax Payer : Ilink Multitech Solutions Private Limited

ITAT: Disposes application seeking stay of outstanding demand being devoid of merit

  • In Favour of Assessee
  • Citation Number : TS-538-ITAT-2026(HYD)-TP
  • Tax Payer : Freyr Software Services Private Limited

ITAT: Confirms deletion of Sec.271G-penalty; Notes assessee furnished information practically maintainable in diamond industry

  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2026(Mum)-TP
  • Tax Payer : CARBON CREATION EXPORTS PVT. LTD