Updates ( 8733 results )

Filters
Latest

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

Jun 03, 2026
  • 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

Jun 03, 2026
  • 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

Jun 03, 2026
  • 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

Jun 03, 2026
  • 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

Jun 03, 2026
  • 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.

Jun 02, 2026
  • 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

Jun 02, 2026
  • 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

Jun 02, 2026
  • 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

Jun 02, 2026
  • 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

Jun 01, 2026
  • 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

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2026(Ahd)-TP
  • Tax Payer : Inductotherm (India) Pvt Ltd

ITAT: Sets aside final assessment order passed in name of non-existent entity despite intimation of merger; Follows precedent

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-423-ITAT-2026(DEL)-TP
  • Tax Payer : BREVO CRM SOLUTIONS P. Ltd. (formerly known as Creatorbox Softwares P. Ltd.)

ITAT: Quashes time-barred final assessment order, statutory timeline prescribed u/s. 144C(13) not followed

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-422-ITAT-2026(Mum)-TP
  • Tax Payer : SkillNet Solutions India Pvt Ltd

ITAT: Deletes management support services adjustment, final order passed without OGE by TPO

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-421-ITAT-2026(DEL)-TP
  • Tax Payer : Cambridge University Press and Assessment India Pvt. Ltd

ITAT: Remits TP adjustment qua IGS; Directs TPO to examine evidence/additional evidence

May 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-420-ITAT-2026(DEL)-TP
  • Tax Payer : Cargill India Pvt Ltd

ITAT: Rejects Nil ALP qua intra-group services, deletes adjustment, as Assessee demonstrated receipt of services

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2026(Ahd)-TP
  • Tax Payer : Roquette India Pvt. Ltd

SC: Dismisses Revenue's SLP challenging HC-order on AMP adjustment in case of Pernod Ricard India

May 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-418-SC-2026-TP
  • Tax Payer : Pernod Ricard India Pvt Ltd

ITAT: Upholds deletion of TP adjustment qua management support services and manufacturing segment

May 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-417-ITAT-2026(Ahd)-TP
  • Tax Payer : Schaeffler India Limited

ITAT: Holds TPO wrongly invoked Chapter-X for making AMP adjustment, follows earlier order

May 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2026(DEL)-TP
  • Tax Payer : Amadeus India Pvt. Ltd.

ITAT: Deletes 271G penalty absent existence of AE as well as no adjustment being made

May 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2026(Mum)-TP
  • Tax Payer : D.A. Jhaveri