Updates ( 9006 results )
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HC: Dismisses Revenue’s appeal against ITAT-order w.r.t turnover filter, comparable selection, etc.
- In Favour of Assessee
- Citation Number : TS-739-HC-2026(KAR)-TP
- Tax Payer : Torry Harris Business Solutions Pvt Ltd
ITAT: Allows assessee’s stay petition seeking stay of outstanding demand
- In Favour of Assessee
- Citation Number : TS-742-ITAT-2026(CHNY)-TP
- Tax Payer : INCANDESCENT TECHNOLOGIES PRIVATE LIMITED
ITAT: Directs AO to consider assessee's claim if margin falls within permissible range after giving effect to CIT(A)-order of deleting negative WCA
- In Favour of Assessee
- Citation Number : TS-744-ITAT-2026(Bang)-TP
- Tax Payer : VeriFone India Technology Pvt Ltd
HC: Dismisses Revenue's appeal against ITAT-order accepting internal TNMM and deleting TP-adjustment
- In Favour of Assessee
- Citation Number : TS-745-HC-2026(KAR)-TP
- Tax Payer : Sami –Sabinsa Group Ltd
ITAT: Upholds CIT(A)’s deletion of BLT based AMP adjustment in case of Bacardi India
- In Favour of Assessee
- Citation Number : TS-740-ITAT-2026(DEL)-TP
- Tax Payer : Bacardi India Pvt. Ltd
HC: Dismisses Revenue's appeal against ITAT-order disposing of assessee’s MA concerning DAPE-existence & ALP-determination
- In Favour of Assessee
- Citation Number : TS-741-HC-2026(KAR)-TP
- Tax Payer : QlikTech International AB C/o QlikTech India Pvt Ltd
SC: Dismisses assessee’s appeal on validity of TP adjustment and the effect of abatement u/s. 153A
- In Favour of Revenue
- Citation Number : TS-738-SC-2026-TP
- Tax Payer : Himatsingka Seide Ltd
ITAT: Rejects aggregation of support services and receipts from sub-contracts; Deletes adjustment qua receivables
- In Favour of Assessee
- Citation Number : TS-737-ITAT-2026(DEL)-TP
- Tax Payer : Savista Global Solution Pvt. Ltd
HC: Notes Revenue unable to point out any error in Tribunal’s findings on comparable selection, dismisses appeal
- In Favour of Assessee
- Citation Number : TS-736-HC-2026(KAR)-TP
- Tax Payer : Apotex Research Private Ltd
HC: Dismisses Revenue’s appeal, upholds ITAT’s reasoning on assessee’s functional profile
- In Favour of Assessee
- Citation Number : TS-735-HC-2026(KAR)-TP
- Tax Payer : CISCO Systems (India) Pvt. Ltd
ITAT: Holds TPO erred in considering depreciation as part of assessee's operating cost but not comparables
- In Favour of Assessee
- Citation Number : TS-733-ITAT-2026(Kol)-TP
- Tax Payer : Manaksia Steels Ltd
ITAT: Deletes TP adjustment made on account of purchase of raw material through AE
- In Favour of Assessee
- Citation Number : TS-729-ITAT-2026(Kol)-TP
- Tax Payer : Solex Chemicals Private Limited
ITAT: Remits adjustment qua interest on receivables; Directs AO to verify if assessee is debt-free
- In Favour of Both, Partially
- Citation Number : TS-734-ITAT-2026(HYD)-TP
- Tax Payer : Encora Software India Private Limited
ITAT: Restores TP-adjustments w.r.t SWD segment, interest on receivables; Notes assessee's TPSR rejected on incorrect grounds
- In Favour of Both, Partially
- Citation Number : TS-728-ITAT-2026(Bang)-TP
- Tax Payer : G2.COM INDIA PRIVATE LIMITED
ITAT: Mere delay in realization of receivables, without demonstrating impact on profitability cannot justify adjustment
- In Favour of Both, Partially
- Citation Number : TS-722-ITAT-2026(Bang)-TP
- Tax Payer : ESI SOFTWARE (INDIA) PRIVATE LIMITED
ITAT: Directs TPO to consider PBDIT as most appropriate PLI; Allows working capital adjusmtent
- In Favour of Assessee
- Citation Number : TS-732-ITAT-2026(PUN)-TP
- Tax Payer : Nipro India Corporation Pvt Ltd
ITAT: Deprecates CIT(A)’s order passed without affording hearing opportunity to Pricewaterhouse Coopers
- In Favour of Assessee
- Citation Number : TS-731-ITAT-2026-TP
- Tax Payer : Pricewaterhouse Coopers Private Limited
ITAT: Accepts assessee's RPM over TPO's TNMM for benchmarking import transaction for routine-distributor assessee
- In Favour of Assessee
- Citation Number : TS-721-ITAT-2026(CHNY)-TP
- Tax Payer : ACE ANTENNA INDIA PRIVATE LIMITED
ITAT: Rejects TPO's view that tolerance-band benefit applies only qua arithmetic mean of multiple prices/comparables
- In Favour of Assessee
- Citation Number : TS-720-ITAT-2026(CHNY)-TP
- Tax Payer : TVS Motor Company Ltd
ITAT: Excludes comparables on account having high turnover, inconsistencies in the financial statements, etc
- In Favour of Assessee
- Citation Number : TS-725-ITAT-2026(Bang)-TP
- Tax Payer : QUOTIENT TECHNOLOGY INDIA PRIVATE LIMITED