Updates ( 8857 results )

ITAT: Deletes TP adjustment qua intra group services; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-570-ITAT-2026(PUN)-TP
  • Tax Payer : Rehau Polymers Pvt Ltd

ITAT: Adjudicates TP-adjustments qua corporate guarantee, interest on loan, SDT, inter-unit cost-allocation

  • In Favour of Both, Partially
  • Citation Number : TS-569-ITAT-2026(DEL)-TP
  • Tax Payer : Luminous Power Technologies Private Ltd

ITAT: Allows assessee's MA against Tribunal order restoring TP-adjustment w.r.t interest on CCDs

  • In Favour of Assessee
  • Citation Number : TS-568-ITAT-2026(Mum)-TP
  • Tax Payer : Goldman Sachs (India) Finance Pvt. Ltd

ITAT: Grants stay to assessee subject to payment of 20% recoverable demand

  • In Favour of Assessee
  • Citation Number : TS-567-ITAT-2026(DEL)-TP
  • Tax Payer : Liugong India Pvt Ltd

ITAT: Deletes TP-adjustments qua outstanding receivables, interest on loan; Excludes comparables citing high turnover

  • In Favour of Both, Partially
  • Citation Number : TS-563-ITAT-2026(HYD)-TP
  • Tax Payer : Technvision Ventures Limited

ITAT: Restricts corporate guarantee commission to 0.5%; Applies rule of consistency

  • In Favour of Assessee
  • Citation Number : TS-566-ITAT-2026(HYD)-TP
  • Tax Payer : EXCELRA KNOWLEDGE SOLUTIONS PRIVATE LIMITED

ITAT: Rules on TP-adjustments w.r.t commission for marketing support services, interest on loan/delayed receivables

  • In Favour of Both, Partially
  • Citation Number : TS-564-ITAT-2026(HYD)-TP
  • Tax Payer : MSN Laboratories Private Limited

ITAT: Confirms deletion of TP adjustment qua inter-unit transfer of power for captive consumption

  • In Favour of Assessee
  • Citation Number : TS-560-ITAT-2026(CHNY)-TP
  • Tax Payer : Tamil Nadu News Print & Papers Limited

ITAT: Deletes TP-adjustment qua management / technical fee, considers evidence in form of agreement, emails, etc

  • In Favour of Assessee
  • Citation Number : TS-557-ITAT-2026(HYD)-TP
  • Tax Payer : Hammond Power Solutions Private Limited

ITAT: Deletes TP adjustment qua marketing support services; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-556-ITAT-2026(Kol)-TP
  • Tax Payer : TDK India Pvt Ltd

ITAT: Remits downward adjustment qua Global IT services; Admits additional evidence

  • In Favour of Both, Partially
  • Citation Number : TS-552-ITAT-2026(CHNY)-TP
  • Tax Payer : RANSTAD INDIA PRIVATE LIMITED

ITAT: Deletes TP-adjustment qua AMP-expenses for Fujifilm India, considers Sony Ericsson SLP pending before SC

  • In Favour of Assessee
  • Citation Number : TS-559-ITAT-2026(DEL)-TP
  • Tax Payer : Fujifilm India Pvt Ltd

ITAT: Quashes assessment order passed on non-existent amalgamating company; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-558-ITAT-2026(Kol)-TP
  • Tax Payer : Akzo Nobel India Ltd

ITAT: Rules on comparables under manufacturing/distribution segments basis functional similarity, segmental info etc.

  • In Favour of Both, Partially
  • Citation Number : TS-553-ITAT-2026(PUN)-TP
  • Tax Payer : Tetra Pak India Private Limited

ITAT: Restores TP-adjustment under SWD segment for verifying working capital adjustment

  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2026(DEL)-TP
  • Tax Payer : NatWest Digital Services India Pvt. Ltd

ITAT: Accepts assessee’s plea to exclude comparables failing turnover filter

  • In Favour of Assessee
  • Citation Number : TS-554-ITAT-2026(Bang)-TP
  • Tax Payer : CLINCHOICE PRIVATE LIMITED

ITAT: Deletes TP-adjustment w.r.t royalty payment, remits adjustment w.r.t commission payment

  • In Favour of Both, Partially
  • Citation Number : TS-548-ITAT-2026(Ahd)-TP
  • Tax Payer : Kloeckner Desma Machinery Private Ltd

ITAT: TPO not justified in recharacterizing CCDs as equity instruments, follows precedents, restores TP-adjustment

  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2026(Mum)-TP
  • Tax Payer : Andromeda Sales and Distribution Private Limited

ITAT: Rejects Barclay Securities' plea for comparability adjustment of 40% over CIT(A)'s 25% absent cogent material

  • In Favour of Revenue
  • Citation Number : TS-547-ITAT-2026(Mum)-TP
  • Tax Payer : Barclays Securities (India) Private Limited

ITAT: Quashes final assessment order passed beyond prescribed time limit; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-546-ITAT-2026(DEL)-TP
  • Tax Payer : Jones Lang LaSalle Property Consultants (India) Pvt Ltd