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ITAT: Confirms CIT(A)’s order on comparables selection; Allows working-capital adjustment

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-792-ITAT-2025(Mum)-TP
  • Tax Payer : BP India Pvt. Ltd

ITAT: Directs TPO to select comparables involved in automotive sector; Deletes TP-adjustment qua outstanding receivables

Jan 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-791-ITAT-2025(CHNY)-TP
  • Tax Payer : Valeo India Private Limited

ITAT: Applies rule of consistency; Deletes TP-adjustment qua management charges

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-790-ITAT-2025(CHNY)-TP
  • Tax Payer : Haworth India Pvt Ltd

ITAT: Accepts assessee’s LIBOR+200 bps as interest on outstanding overdue receivable

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-789-ITAT-2025(Bang)-TP
  • Tax Payer : Exxonmobil Services and Technology Pvt Ltd

ITAT: Excludes comparables under SWD and DCM segments; Cites huge turnover, rendering distinct services

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-793-ITAT-2025(Bang)-TP
  • Tax Payer : Go To Technologies India Pvt. Ltd

ITAT: Holds disallowance u/s. 37(1) w.r.t international transactions covered by APA not tenable

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-785-ITAT-2025(Mum)-TP
  • Tax Payer : Schindler India Private Limtied

ITAT: Holds RPM as MAM for benchmarking import transaction; Follows earlier order

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-786-ITAT-2025(DEL)-TP
  • Tax Payer : Luxottica India Eyewear Pvt Ltd

ITAT: Excludes Persistent Systems basis having strong IP-led business model; Follows precedent

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2025(Bang)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd

ITAT: Rules on TP-adjustments w.r.t import of sugar, export of ferrous

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-787-ITAT-2025(DEL)-TP
  • Tax Payer : Cargil India Pvt. Ltd

HC: Treats TP-addition non-est since proceedings to give effect to DRP’s directions time-barred; Follows earlier-orders

Jan 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-781-HC-2025(BOM)-TP
  • Tax Payer : Archroma International (India) Private Limited

HC: Upholds exclusion of 6 comparables citing functional dissimilarity, failing export filter

Jan 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-779-HC-2025(DEL)-TP
  • Tax Payer : TCK Advisors P Ltd

ITAT: Quashes final assessment order passed beyond extended time limit u/s.Sec.153(4)

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-775-ITAT-2025(HYD)-TP
  • Tax Payer : Sresta Natural Bioproducts Ltd

ITAT: Holds time-barred final assessment order as null and void; Follows precedents

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-774-ITAT-2025(CHNY)-TP
  • Tax Payer : Eaton Power Quality Pvt Ltd

ITAT: Imputes interest rate @5.35% on ECB loans; Holds no binding effect of present settlement on other AYs

Dec 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-778-ITAT-2025(Ahd)-TP
  • Tax Payer : Gulbrandsen Technologies (India) Private Limited

ITAT: Directs TPO to pass speaking order in compliance with DRP’s direction w.r.t comparables’ selection

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-777-ITAT-2025(DEL)-TP
  • Tax Payer : Eli Lilly & Co (India) Pvt Ltd

ITAT: Invalidates assessment order passed beyond limitation period

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-776-ITAT-2025(DEL)-TP
  • Tax Payer : CBRE South Asia (P) Ltd

ITAT: Quashes final assessment order passed beyond extended period of 12 months pursuant to TPO-reference

Dec 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2025(HYD)-TP
  • Tax Payer : Shakti Hormann Private Limited

ITAT: Remits MAM selection issue noting no change in present years’ facts

Dec 24, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-773-ITAT-2025(DEL)-TP
  • Tax Payer : Compunnel Technology India Private Limited

ITAT: Excludes comparables with high turnover; Remits inclusion issue to CIT(A)

Dec 24, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-769-ITAT-2025(Bang)-TP
  • Tax Payer : Zyme Solutions P Ltd

ITAT: Quashes time-barred assessment order for Gainsight Software; Follows precedents

Dec 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-770-ITAT-2025(HYD)-TP
  • Tax Payer : Gainsight Software Pvt. Ltd