Updates ( 8721 results )

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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

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

ITAT: Deletes TP adjustment made in respect of intra-group services; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-413-ITAT-2026(Ahd)-TP
  • Tax Payer : Styrenix Performace Materials Ltd. (Formerly known as INEOS Styrolution India Limited)

ITAT: Remits AMP adjustment issue to reconsider in light of SC decisions pending in Gillette India and Yakult Danone India

  • In Favour of Both, Partially
  • Citation Number : TS-412-ITAT-2026(Kol)-TP
  • Tax Payer : Reckitt Benckiser (India) Limited

ITAT: Rules on TP adjustments qua alleged interest received on advances, sales transaction, comparables selection

  • In Favour of Both, Partially
  • Citation Number : TS-411-ITAT-2026(DEL)-TP
  • Tax Payer : Acme Cleantech Solutions Pvt. Ltd

ITAT: Rules on TP-adjustments pertaining to AE transactions, overdue trade receivables

  • In Favour of Assessee
  • Citation Number : TS-410-ITAT-2026(DEL)-TP
  • Tax Payer : Elofic Industries Limited

ITAT: Remits TP adjustment made twice; Excludes 3 functionally dissimilar comparables

  • In Favour of Both, Partially
  • Citation Number : TS-409-ITAT-2026(DEL)-TP
  • Tax Payer : Mitsui Prime Advanced Composites India Pvt Ltd

ITAT: Dismisses the appeal and stay application as infructuous

  • In Favour of Assessee
  • Citation Number : TS-408-ITAT-2026(DEL)-TP
  • Tax Payer : K.S. Commodities Private Limited

ITAT: Excludes 4, remits 2 comparables in case of Inter Continental Hotels Group

  • In Favour of Both, Partially
  • Citation Number : TS-407-ITAT-2026(DEL)-TP
  • Tax Payer : Inter Continental Hotels Group (India) Pvt Ltd

ITAT: Excludes 5 comparables and restricts commission @ 0.04% on comfort letter for ICICI Bank; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-405-ITAT-2026(Mum)-TP
  • Tax Payer : ICICI Bank Ltd

ITAT: Excludes functionally dissimilar companies; Deletes adjustment

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2026(DEL)-TP
  • Tax Payer : Astemo India Private Limited

ITAT: Dismisses assessee’s MA; Upholds Tribunal’s exclusion of company failing quantitative filter

  • In Favour of Revenue
  • Citation Number : TS-403-ITAT-2026(DEL)-TP
  • Tax Payer : Assimilate Solutions India Private Limited

ITAT: Excludes companies having high turnover; Directs recomputing interest by allowing 60 days credit period

  • In Favour of Assessee
  • Citation Number : TS-401-ITAT-2026(HYD)-TP
  • Tax Payer : Winwire Technologies India Private Limited

HC: Allows Revenue's plea against ITAT's inclusion of 2 comparables in American Express' case

  • In Favour of Assessee
  • Citation Number : TS-400-HC-2026(DEL)-TP
  • Tax Payer : American Express (India) P. Ltd