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ITAT: Upholds CIT(A)’s deletion of adjustment qua excessive interest paid by assessee on issuance of NCDs

  • In Favour of Assessee
  • Citation Number : TS-787-ITAT-2026(Mum)-TP
  • Tax Payer : Edel Finance Company Limited (Successor Of Edelweiss Finvest Limited)

ITAT: Deletes TP-adjustment w.r.t advertisement and publicity expenditure for beer manufacturer/trader

  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2026(Mum)-TP
  • Tax Payer : Anheuser Busch InBev India Ltd. (Earlier known as SABMiller India Ltd.)

ITAT: Deletes TP adjustment qua administrative support services covered by APA, even though given AY not included

  • In Favour of Assessee
  • Citation Number : TS-786-ITAT-2026(Mum)-TP
  • Tax Payer : Jefferies India Pvt. Ltd

ITAT: Holds TP adjustment qua SDTs cannot survive given omission of Sec.92BA(i); Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-785-ITAT-2026(Mum)-TP
  • Tax Payer : Ecl Finance Ltd

ITAT: Restores TP-adjustment w.r.t business support services having regard to agreement, FAR, functionally similar comparables

  • In Favour of Assessee
  • Citation Number : TS-789-ITAT-2026(DEL)-TP
  • Tax Payer : Medicover Healthcare Private Limited

HC: Disposes Revenue's appeal, nothing placed on record to show perversity in ITAT's order

  • In Favour of Both, Partially
  • Citation Number : TS-783-HC-2026(KAR)-TP
  • Tax Payer : Synamedia India Pvt Ltd (formerly known as Cisco Video Technologies India Pvt Ltd)

ITAT: Rules on comparables for Software/Engineering, Manufacturing, Distribution; Deletes adjustments qua interest on receivables, IGS

  • In Favour of Assessee
  • Citation Number : TS-778-ITAT-2026(Bang)-TP
  • Tax Payer : Wipro Ge Healthcare Private Limited

HC: Dismisses Revenue’ appeal against ITAT order on comparables selection

  • In Favour of Both, Partially
  • Citation Number : TS-780-HC-2026(KAR)-TP
  • Tax Payer : Applied Materials India Pvt. Ltd

ITAT: Adjudicates TP-adjustments w.r.t corporate guarantee, letters of comfort/support, loan-interest etc for Tata Communications

  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2026(Mum)-TP
  • Tax Payer : Tata Communications Ltd

ITAT: Deletes TP-adjustment w.r.t transfer of electricity, follows earlier order & Jindal Steel ruling

  • In Favour of Assessee
  • Citation Number : TS-781-ITAT-2026(JPR)-TP
  • Tax Payer : Wonder Cement Limited

ITAT: Quashes final assessment order passed without following mandatory procedure of passing draft order

  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2026(Bang)-TP
  • Tax Payer : Gunjahalli Renuka

ITAT: Directs TPO/AO to examine segmental information furnished by assessee; Rules on comparables

  • In Favour of Both, Partially
  • Citation Number : TS-777-ITAT-2026(Bang)-TP
  • Tax Payer : Marlabs Innovations Private Limited

ITAT: Grants extension of stay for 180 days or appeal’s disposal, whichever is earlier

  • In Favour of Assessee
  • Citation Number : TS-776-ITAT-2026(DEL)-TP
  • Tax Payer : Markem-Imaje India Pvt. Ltd

ITAT: Deletes TP adjustment qua royalty payment; Excludes company under EDS segment

  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2026(PUN)-TP
  • Tax Payer : Cummins India Limited

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

  • In Favour of Both, Partially
  • Citation Number : TS-782-ITAT-2026(DEL)-TP
  • Tax Payer : Sentieo India Private Limited

SC: Dismisses Revenue’s SLPs challenging HC order on validity of final assessment order for Sumitomo Corporation

  • In Favour of Assessee
  • Citation Number : TS-766-SC-2026-TP
  • Tax Payer : Sumitomo Corporation India (P) Ltd

ITAT: Confirms corporate guarantee fee at 0.5%; Rejects assessee’s claim seeking deduction u/s.80-IAB

  • In Favour of Revenue
  • Citation Number : TS-773-ITAT-2026(PUN)-TP
  • Tax Payer : Qubix Business Park Private Limited

ITAT: Grants stay to assessee for 180 days or till disposal of appeal subject to deposit of 20% of outstanding demand

  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2026(DEL)-TP
  • Tax Payer : GEA Westfalia Separator India Private Limited

ITAT: Confirms DRP’s order, cites absence of appearance on behalf of assessee

  • In Favour of Revenue
  • Citation Number : TS-769-ITAT-2026(CHNY)-TP
  • Tax Payer : Trouw Nutrition India Private Limited

ITAT: Sets aside final assessment order on ground of being barred by limitation

  • In Favour of Assessee
  • Citation Number : TS-768-ITAT-2026(DEL)-TP
  • Tax Payer : Bucher Hydraulics Private Limited