Updates ( 8869 results )
Latest
ITAT: Deletes TP adjustment qua payment of management fees, SAP implementation cost etc; Follows earlier order
Jul 30, 2026
- In Favour of Assessee
- Citation Number : TS-576-ITAT-2026(Bang)-TP
- Tax Payer : Bostik India Private Limited
ITAT: Includes functionally similar company as comparable; Considers broader functions performed
Jul 30, 2026
- In Favour of Assessee
- Citation Number : TS-562-ITAT-2026(DEL)-TP
- Tax Payer : Sanden Vikas India Pvt. Ltd
ITAT: Holds extraordinary expenditure incurred during COVID pandemic as non-operating
Jul 30, 2026
- In Favour of Both, Partially
- Citation Number : TS-575-ITAT-2026(Bang)-TP
- Tax Payer : Kennametal India Ltd
ITAT: Rejects Revenue's characterization of ECB as equity basis collateral in form of immoveable property
Jul 30, 2026
- In Favour of Assessee
- Citation Number : TS-582-ITAT-2026(DEL)-TP
- Tax Payer : CLEAN WIND POWER (BABLESHWAR) PRIVATE LIMITED
ITAT: Adjudicates TP-adjustments w.r.t provision of SWD services, online advertisement support services, ITeS
Jul 29, 2026
- 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
Jul 29, 2026
- 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
Jul 29, 2026
- 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
Jul 29, 2026
- 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
Jul 29, 2026
- 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
Jul 28, 2026
- 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
Jul 28, 2026
- 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
Jul 28, 2026
- 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
Jul 27, 2026
- 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
Jul 27, 2026
- 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
Jul 27, 2026
- 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
Jul 27, 2026
- 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
Jul 27, 2026
- 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
Jul 27, 2026
- 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
Jul 24, 2026
- 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
Jul 24, 2026
- In Favour of Assessee
- Citation Number : TS-560-ITAT-2026(CHNY)-TP
- Tax Payer : Tamil Nadu News Print & Papers Limited