Updates ( 8928 results )

ITAT: Holds final assessment order being barred by limitation; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-642-ITAT-2026(DEL)-TP
  • Tax Payer : Express Freight Railway Consortium

ITAT: Quashes final assessment order passed without complying with DRP’s directions

  • In Favour of Assessee
  • Citation Number : TS-643-ITAT-2026(Bang)-TP
  • Tax Payer : Akamai Technologies Solutions (India) Private Limited

ITAT: Rules on comparables in SWD segment and TP adjustment qua outstanding trade receivables

  • In Favour of Both, Partially
  • Citation Number : TS-646-ITAT-2026(Bang)-TP
  • Tax Payer : Y MEDIA LABS PRIVATE LIMITED

ITAT: Holds LIBOR+bps normal & reasonable interest rate qua loan; Confirms guarantee commission @ 1%

  • In Favour of Both, Partially
  • Citation Number : TS-644-ITAT-2026(DEL)-TP
  • Tax Payer : Kohinoor Foods Limited

ITAT: Allows assessee's MA w.r.t TP-adjustment qua 'other support services' / R&D segment

  • In Favour of Assessee
  • Citation Number : TS-635-ITAT-2026(Mum)-TP
  • Tax Payer : Rubicon Research Limited (Formerly Known as Rubicon Research Private Limited)

ITAT: Deletes Sec.271G penalty, notes due process not followed nor non-compliance established

  • In Favour of Assessee
  • Citation Number : TS-645-ITAT-2026(DEL)-TP
  • Tax Payer : Senatech India Pvt Ltd

ITAT: Excludes 10 comparables citing functional dissimilarity, failing ITeS filter of 75%, owning intangibles etc

  • In Favour of Both, Partially
  • Citation Number : TS-638-ITAT-2026(DEL)-TP
  • Tax Payer : RBS Services India Pvt.Ltd. [Formerly known as RBS Business Services Pvt.Ltd.]

ITAT: Extends stay of demand for 30 days or till disposal of assessee’s appeal

  • In Favour of Assessee
  • Citation Number : TS-640-ITAT-2026(PUN)-TP
  • Tax Payer : Vitesco Technologies India Private Limited

ITAT: Deletes TP adjustment made on account of payment of management fees; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-639-ITAT-2026(Mum)-TP
  • Tax Payer : NTT India Pvt Ltd

ITAT: Rules on comparables selection for benchmarking transaction of purchase of finished goods

  • In Favour of Both, Partially
  • Citation Number : TS-634-ITAT-2026(DEL)-TP
  • Tax Payer : Richemont India Private Limited (erstwhile known as RLG Retail Private Limited)

ITAT: Rules on comparables in SWD segment, Remits working capital adjustment plea

  • In Favour of Both, Partially
  • Citation Number : TS-636-ITAT-2026(Mum)-TP
  • Tax Payer : NortonLifeLock Software Solutions Private Ltd

ITAT: Admits additional evidence, remits TP adjustment qua payment for support services

  • In Favour of Both, Partially
  • Citation Number : TS-633-ITAT-2026(Mum)-TP
  • Tax Payer : Markel Capital Limited

ITAT: Upholds deletion of Sec.270A penalty for Alibaba Cloud India; 'Misreporting of income' not established

  • In Favour of Assessee
  • Citation Number : TS-631-ITAT-2026(Mum)-TP
  • Tax Payer : ALIBABA CLOUD INDIA LLP

ITAT: Deletes adjustment qua IGS, remits adjustment qua interest on ECB; Follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-630-ITAT-2026(DDN)-TP
  • Tax Payer : BG Exploration & Production India Limited

ITAT: Upholds CIT(A)’s deletion of TP adjustment qua loan; Holds letter of comfort outside ambit of international transaction

  • In Favour of Assessee
  • Citation Number : TS-1519-ITAT-2018(Mum)-TP
  • Tax Payer : The Indian Hotels Company Ltd

ITAT: Directs AO/TPO to grant working capital adjustment in accordance with Rule 10B(3), if claim found to be factually correct

  • In Favour of Assessee
  • Citation Number : TS-629-ITAT-2026(Mum)-TP
  • Tax Payer : Nynas Naphthenics Pvt Ltd

ITAT: Directs recomputing assessee's operating margin after including export incentive; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-626-ITAT-2026(CHNY)-TP
  • Tax Payer : Tech Clarities Private Limited

HC: Allows writ, sets aside draft assessment order and consequent notices of demand and penalty

  • In Favour of Assessee
  • Citation Number : TS-628-HC-2026(P & H)-TP
  • Tax Payer : Fidelity Information Services India Pvt. Ltd

ITAT: Remits TP-issues, directs jurisdictional CIT(A) to consider assessee’s plea w.r.t pendency of MAP

  • In Favour of Both, Partially
  • Citation Number : TS-627-ITAT-2026(CHNY)-TP
  • Tax Payer : ZF Wind Power Coimbatore Pvt Ltd

ITAT: Dismisses Revenue’s MA seeking review of earlier order invalidating time-barred final assessment order

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2026(DEL)-TP
  • Tax Payer : CBRE South Asia (P) Ltd