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ITAT: Allows assessee’s MA; Recalls earlier order for adjudicating ground related to comparables

  • In Favour of Both, Partially
  • Citation Number : TS-854-ITAT-2026(DEL)-TP
  • Tax Payer : IRDETO Technology India Private Limited

ITAT: Rejects recharacterization and separate benchmarking of 'premixing' as manufacturing, deletes TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-853-ITAT-2026(Mum)-TP
  • Tax Payer : DSM Nutritional Products India Pvt Ltd

ITAT: Remits TP-adjustment w.r.t freight/handling charges, rejects TPO/CIT(A)'s adhoc / estimation approach

  • In Favour of Both, Partially
  • Citation Number : TS-852-ITAT-2026(Mum)-TP
  • Tax Payer : AGS WORLD TRANSPORT INDIA PVT. LTD

ITAT: Rejects Nil ALP w.r.t interest on CCDs, deletes adjustment; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-849-ITAT-2026(Mum)-TP
  • Tax Payer : Indospace Bommasandra Logistics Park Private Limited

ITAT: Deletes TP-adjustment in respect of availing of support services and alternate disallowance u/s. 37(1)

  • In Favour of Assessee
  • Citation Number : TS-851-ITAT-2026(Mum)-TP
  • Tax Payer : Freudenberg Galal Household Product Private Limited

ITAT: Grants stay to assessee for 180 days subject to depositing 20% of reduced demand

  • In Favour of Assessee
  • Citation Number : TS-850-ITAT-2026(DEL)-TP
  • Tax Payer : Denso Haryana P. Ltd

ITAT: Upholds internal TNMM, deletes adjustment for freight forwarding services

  • In Favour of Both, Partially
  • Citation Number : TS-847-ITAT-2026(Mum)-TP
  • Tax Payer : Aramex Transportation India Private Limited

HC: Quashes draft assessment order and consequent final order as being time-barred

  • In Favour of Assessee
  • Citation Number : TS-848-HC-2026(BOM)-TP
  • Tax Payer : Sidel India Private Limited

ITAT: Confirms CIT(A)’s deletion of penalty levied u/s.271G; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-846-ITAT-2026(Mum)-TP
  • Tax Payer : Essar Power Gujrat Limited

ITAT: Remits ALP determination qua business support services; Deletes TP adjustment w.r.t interest on CCDs

  • In Favour of Both, Partially
  • Citation Number : TS-844-ITAT-2026(Mum)-TP
  • Tax Payer : AEGIS CUSTOMER SUPPORT SERVICES PVT LTD

HC: Upholds ITAT’s findings on comparables and remand to TPO for FAR and RPT filter verification

  • In Favour of Assessee
  • Citation Number : TS-841-HC-2026(KAR)-TP
  • Tax Payer : Yokogawa India Ltd

HC: Upholds ITAT’s finding in excluding Larsen and Tourbo as comparable basis being functionally dissimilar

  • In Favour of Assessee
  • Citation Number : TS-843-HC-2026(KAR)-TP
  • Tax Payer : LG Soft India P. Ltd

ITAT: Grants further stay for period of 180 days from date of this order or till disposal of the appeal, whichever is earlier

  • In Favour of Assessee
  • Citation Number : TS-842-ITAT-2026(Bang)-TP
  • Tax Payer : BRANDMUSCLE INDIA PRIVATE LIMITED

ITAT: Extends stay for 180 days from date of this order or till disposal of the appeal, whichever is earlier

  • In Favour of Assessee
  • Citation Number : TS-840-ITAT-2026(Bang)-TP
  • Tax Payer : Altair Engineering India Pvt Ltd

ITAT: Excludes comparables having high turnover, functional dissimilarity in SWD and ITeS segments

  • In Favour of Assessee
  • Citation Number : TS-838-ITAT-2026(Bang)-TP
  • Tax Payer : GALACTUS FUNWARE TECHNOLOGY PRIVATE LIMITED

ITAT: Dismisses Revenue’s appeal against exclusion of comparables in second round of proceedings

  • In Favour of Assessee
  • Citation Number : TS-837-ITAT-2026(Mum)-TP
  • Tax Payer : FOUNDEVER CRM INDIA PRIVATE LIMITED

HC: Dismisses Revenue’s appeal challenging ITAT’s findings on treatment of export incentives and comparables

  • In Favour of Assessee
  • Citation Number : TS-836-HC-2026(KAR)-TP
  • Tax Payer : Reitzel India Pvt Ltd

ITAT: Holds corporate guarantee as international transaction; Restricts commission at 0.50%

  • In Favour of Both, Partially
  • Citation Number : TS-835-ITAT-2026(CHNY)-TP
  • Tax Payer : SPi Technologies India Private Ltd

ITAT: Holds EBLR cannot be preferred over domestic PLR for benchmarking interest on NCDs without establishing appropriate comparability

  • In Favour of Assessee
  • Citation Number : TS-834-ITAT-2026(HYD)-TP
  • Tax Payer : SAIPURAM WIND ENERGIES PRIVATE LIMITED

ITAT: Rejects entity-level adjustment w.r.t IT-segment, directs application of upper-turnover filter

  • In Favour of Assessee
  • Citation Number : TS-830-ITAT-2026(CHNY)-TP
  • Tax Payer : CSS CORP PVT LTD