Updates ( 8197 results )
Latest
ITAT: Sets aside issues for factual verification as DRP failed to adjudicate assessee’s objections
Nov 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-664-ITAT-2025(DEL)-TP
- Tax Payer : PCL Foods Private Limited
ITAT: Offsetting outstanding payables with interest on overdue receivables incorrect, cites only income-impacting international transactions u/s.92
Nov 14, 2025
- In Favour of Both, Partially
- Citation Number : TS-665-ITAT-2025(Bang)-TP
- Tax Payer : SAP India Pvt Ltd
ITAT: Deletes TP-adjustment qua royalty payment, AMP expenses in case of Sony India; Follows earlier orders
Nov 13, 2025
- In Favour of Both, Partially
- Citation Number : TS-662-ITAT-2025(DEL)-TP
- Tax Payer : Sony India Pvt. Ltd
ITAT: Deletes additions qua corporate guarantee and loan advanced; Follows precedents
Nov 13, 2025
- In Favour of Assessee
- Citation Number : TS-663-ITAT-2025(PUN)-TP
- Tax Payer : Precision Camshafts Limited
ITAT: Excludes comparables failing turnover filter and not appearing in search matrix
Nov 13, 2025
- In Favour of Both, Partially
- Citation Number : TS-661-ITAT-2025(Bang)-TP
- Tax Payer : Concur Technologies (India) Private Ltd
ITAT: Deletes TP-adjustment qua interest on receivables, royalty payment; Upholds LIBOR+200bps qua ECB-interest
Nov 12, 2025
- In Favour of Both, Partially
- Citation Number : TS-657-ITAT-2025(VIZ)-TP
- Tax Payer : SNF (India) Pvt Ltd
ITAT: Quashes reopening of assessment for disallowing reimbursement reflected in Form-3CEB, notes no TP-adjustment
Nov 12, 2025
- In Favour of Assessee
- Citation Number : TS-658-ITAT-2025(DEL)-TP
- Tax Payer : MakeMy Trip (India) Pvt Ltd
ITAT: Rules on TP-adjustment w.r.t transfer of specified assets, support services, R&D fee, etc.
Nov 12, 2025
- In Favour of Both, Partially
- Citation Number : TS-659-ITAT-2025(DEL)-TP
- Tax Payer : Ecoenergy Insights Ltd
ITAT: Directs TPO to analyze comparable adopted by SWD service provider for benchmarking ALP under TNMM
Nov 07, 2025
- In Favour of Assessee
- Citation Number : TS-654-ITAT-2025(Mum)-TP
- Tax Payer : Xoriant Solutions Pvt Ltd
ITAT: Transactions not covered as Sec 92BA(i) omitted without saving clause, deletes adjustment
Nov 07, 2025
- In Favour of Assessee
- Citation Number : TS-655-ITAT-2025(PUN)-TP
- Tax Payer : Jyoti Paper Udyog Limited
ITAT: Rejects TPO/DRP’s recharacterization from ITeS services to KPO services
Nov 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-653-ITAT-2025(HYD)-TP
- Tax Payer : DGS Technical Services Private Limited
ITAT: Restores TP-adjustment w.r.t export of software services, bad-debts written-off before COVID impact
Nov 05, 2025
- In Favour of Both, Partially
- Citation Number : TS-646-ITAT-2025(Kol)-TP
- Tax Payer : Erevmax Technologies Pvt. Ltd
ITAT: Sets aside NIL ALP determined qua technical services; Remits issue
Nov 05, 2025
- In Favour of Assessee
- Citation Number : TS-652-ITAT-2025(GAU)-TP
- Tax Payer : Assam Bio Ethanol Private Limited
ITAT: Upholds adoption of cash PLI, exclusion of comparables for failing turnover filter etc,
Nov 05, 2025
- In Favour of Assessee
- Citation Number : TS-651-ITAT-2025(Bang)-TP
- Tax Payer : AMD India Private Ltd
ITAT: Remits ALP adjustment qua delayed realization of export receivables; Applies rule of consistency
Nov 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-648-ITAT-2025(Mum)-TP
- Tax Payer : S Vinodkumar Diamonds Pvt Ltd
ITAT: Quashes final assessment order for non-compliance with DRP Directions; Holds order violates Sec.144C(13)
Nov 04, 2025
- In Favour of Assessee
- Citation Number : TS-649-ITAT-2025(CHNY)-TP
- Tax Payer : Smartek21 Private Limited
ITAT: Restores adjustments w.r.t ITES / manufacturing segments and management charges; Follows earlier order
Nov 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-650-ITAT-2025(Ahd)-TP
- Tax Payer : BUNDY INDIA LIMITED
ITAT: Upholds validity of TPO-reference, rules on treatment of ESOP expense, functional classification, etc
Nov 03, 2025
- In Favour of Both, Partially
- Citation Number : TS-641-ITAT-2025(Bang)-TP
- Tax Payer : Sankalp Semiconductor Private Limited
ITAT: Deletes addition made qua reimbursement for IT support services treated as FIS; Follows earlier orders
Nov 03, 2025
- In Favour of Assessee
- Citation Number : TS-647-ITAT-2025(DEL)-TP
- Tax Payer : Inveso Holding Company (US) Inc
ITAT: Adopts ‘interest saving method’ to arrive at fair corporate guarantee estimation; Rejects CIT(A)’s adoption of 1%
Oct 31, 2025
- In Favour of Assessee
- Citation Number : TS-643-ITAT-2025(Kol)-TP
- Tax Payer : National Engineering Industries Ltd