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ITAT: Non-reference to TPO for computing ALP of SDTs a procedural irregularity, restores issue to AO

Jul 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-534-ITAT-2026(DEL)-TP
  • Tax Payer : Viney Corporation Limited

ITAT: Quashes time-barred final assessment order in second round of proceedings

Jul 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-533-ITAT-2026(CHNY)-TP
  • Tax Payer : Triumph International (India) Pvt Ltd

ITAT: Adjudicates TP-adjustments qua commission, sales to AEs, interest on receivables, SBLC-fee

Jul 14, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-530-ITAT-2026(CHNY)-TP
  • Tax Payer : Elgi Rubber Co. Limited

ITAT: CIT(A) fails to adjudicate working capital adjustment plea; Remits issue

Jul 14, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-529-ITAT-2026(Bang)-TP
  • Tax Payer : Moog Controls (India) Pvt Ltd

ITAT: Quashes final assessment order passed without incorporating DRP-directions; Corrigendum passed beyond AO’s jurisdiction

Jul 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-527-ITAT-2026(DEL)-TP
  • Tax Payer : Syniverse Technologies Services (India) Pvt. Ltd.

ITAT: Rules on comparables w.r.t barite export; Excludes companies citing dissimilarity, lack of segmental info

Jul 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-531-ITAT-2026(CHNY)-TP
  • Tax Payer : Trimex Industries (P) Ltd

ITAT: Grants further extension of stay for 180 days or until disposal of appeal

Jul 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-528-ITAT-2026(Bang)-TP
  • Tax Payer : Quess Corp Ltd

ITAT: Excludes comparables with turnover exceeding 200 Cr for SWD-services, deletes adjustment w.r.t salary cost cross-charge

Jul 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-525-ITAT-2026(CHNY)-TP
  • Tax Payer : SunTec Business Solutions Pvt. Ltd

ITAT: Deletes TP-adjustment qua notional interest on outstanding receivables, considers assessee's debt-free status

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-522-ITAT-2026(CHNY)-TP
  • Tax Payer : Tractors and Farm Equipment Ltd

ITAT: Rectifies Tribunal’s order; Excludes companies having high turnover

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-526-ITAT-2026(Bang)-TP
  • Tax Payer : MatchMove India Private Limited

HC: Disposes of writ petitions on issue of refund release

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-524-HC-2026(TEL)-TP
  • Tax Payer : Virtusa Consulting Services Private Limited

ITAT: Deletes SDT-adjustment w.r.t transfer of wind energy, follows Prabhu Spinning Mills ruling

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-521-ITAT-2026(CHNY)-TP
  • Tax Payer : LAKSHMI MACHINE WORKS LTD

ITAT: Rectifies earlier-order; Directs inclusion of revenue from customer events while computing margin

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-520-ITAT-2026(Bang)-TP
  • Tax Payer : SAP India Private Limited

ITAT: Deletes TP-adjustment qua payment of interest on CCDs

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-518-ITAT-2026(Mum)-TP
  • Tax Payer : Afton Chemical India Private Limited

ITAT: Deletes TP-adjustments w.r.t transfer of electricity & steam; Follows rule of consistency

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-517-ITAT-2026(DEL)-TP
  • Tax Payer : K R Pulp & Papers Ltd

ITAT: Restores issues qua comparables selection, working capital adjustment w.r.t freight-forwarding services

Jul 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-514-ITAT-2026(DEL)-TP
  • Tax Payer : A.HARTRODT India Private Limited

ITAT: Deletes TP-additions qua transfer of electricity, steam, etc; Disapproves Revenue's 'transgression' of judicial discipline

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-516-ITAT-2026(DEL)-TP
  • Tax Payer : DCM Shriram Ltd

ITAT: Directs interest rate on delayed receivables be applied basis currency used in transaction

Jul 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-515-ITAT-2026(Bang)-TP
  • Tax Payer : Emids Technologies Pvt. Ltd

ITAT: Rejects segregation & NIL-ALP determination qua royalty & business support service charges payment

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-513-ITAT-2026(CHNY)-TP
  • Tax Payer : 3M Electro & Communications India P. Ltd

ITAT: Remits ALP determination qua business and management consultancy fee; Follows earlier order

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-512-ITAT-2026(CHNY)-TP
  • Tax Payer : Plintron Mobility Solutions Pvt. Ltd