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ITAT: Upholds deletion of TP-adjustment qua loan, adoption of 0.35% as guarantee commission; Follows precedents

May 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-359-ITAT-2026(Mum)-TP
  • Tax Payer : JSW Steel Ltd

ITAT: Adopts split 50:50 w.r.t guarantee commission under interest saving approach; Clarifies, not 'standard practice'

May 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-358-ITAT-2026(Mum)-TP
  • Tax Payer : ACG Associated Capsules Pvt Ltd

ITAT: Excludes comparable citing use of data not falling within relevant FY, allegations of fraud

May 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-362-ITAT-2026(Bang)-TP
  • Tax Payer : IBM India Pvt. Ltd.

ITAT: Grants extension of stay of outstanding demand; Considers adjustment of 20%

May 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-348-ITAT-2026(Bang)-TP
  • Tax Payer : Deliverhealth Solutions India Pvt Ltd, (earlier known as Nuance Transcription Services Pvt Ltd)

ITAT: Sets aside CIT(A)’s ex-parte order confirming addition made by AO, remits issue

May 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-363-ITAT-2026(DEL)-TP
  • Tax Payer : Azure Power Mars Private Limited

HC: Quashes final assessment order passed without waiting for DRP’s decision on assessee’s objections

May 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-360-HC-2026(DEL)-TP
  • Tax Payer : FIELDCORE SERVICES SOLUTION INTERNATIONAL INDIA PVT LTD

ITAT: Rejects Nil-ALP qua managerial, testing, engineering service fees, deletes adjustment; Follows earlier order

May 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2026(CHNY)-TP
  • Tax Payer : BorgWarner Cooling System (India) Limited

ITAT: Sets aside CIT(A)/NFAC’s order confirming Sec.271G-penalty; Remits issue considering violation of Sec.250(6)

May 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-357-ITAT-2026(PUN)-TP
  • Tax Payer : Krishna Valley Agro (India) Ltd

ITAT: Holds RPM as MAM for purchase transaction in case of independent full-fledged distributor

May 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2026(CHNY)-TP
  • Tax Payer : Kubota Agricultural Machinery India Private Limited

ITAT: Remits adjustment qua interest on loan given to German subsidiary for fresh adjudication

May 05, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-355-ITAT-2026(DEL)-TP
  • Tax Payer : BRY AIR ASIA PRIVATE LIMITED

ITAT: Directs maintaining parity between ESOP cost and income base; Rules on comparable selection

May 05, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-354-ITAT-2026(Bang)-TP
  • Tax Payer : DRG Analytics and Insights Pvt. Ltd

ITAT: Merely introducing fresh capital not 'extraordinary event', refuses to exclude comparable

May 05, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-353-ITAT-2026(Bang)-TP
  • Tax Payer : Sivantos India Private Limited

ITAT: Adopts LIBOR+200 bps for benchmarking interest on trade receivable; Adopts credit period of 60 days

May 05, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-350-ITAT-2026(Bang)-TP
  • Tax Payer : Livspace India Pvt. Ltd

ITAT: Deletes TP-adjustment qua interest on debentures, interest on loan; Stresses on 'real income' theory

May 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-346-ITAT-2026(CHNY)-TP
  • Tax Payer : Siva Industries and Holdings Limited

ITAT: Excludes companies with high turnover; Adopts LIBOR+200 bps as interest on delayed trade receivables

May 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-352-ITAT-2026(Bang)-TP
  • Tax Payer : Pathpartner Technology Pvt. Ltd

ITAT: Deletes ad-hoc adjustment qua mark-up on reimbursement made without any prescribed method

May 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-349-ITAT-2026(Mum)-TP
  • Tax Payer : Actavis Pharma Development Centre Private Limited

ITAT: Rules on comparables, working capital & risk adjustments for Honda (R&D) India

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-347-ITAT-2026(DEL)-TP
  • Tax Payer : Honda R&D India P. Ltd

ITAT: Holds DRP-directions, passed after lapse of 10 years pursuant to Tribunal's remand, as time-barred

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2026(DEL)-TP
  • Tax Payer : Exxon Mobil Lubricants Pvt Ltd

ITAT: Deletes adjustment qua management charges, technology & trademark license fee, etc; Follows earlier order

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-333-ITAT-2026(Bang)-TP
  • Tax Payer : Bostik India Private Limited

ITAT: Holds TPO incorrect in rejecting internal TNMM, deletes adjustment qua export transaction; Follows earlier order

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2026(DEL)-TP
  • Tax Payer : Molvizadah Sons India Private Limited