Updates ( 7788 results )
HC: No assessment order issued despite ITAT's remand, any proposed assessment now time-barred
Apr 22, 2025
- In Favour of Assessee
- Citation Number : TS-179-HC-2025(DEL)-TP
- Tax Payer : Consulting Engineering Services (India) P. Ltd
ITAT: Deletes adjustments w.r.t interest on ECBs, outstanding receivables; Rejects NIL-ALP of royalty payment
Apr 22, 2025
- In Favour of Assessee
- Citation Number : TS-182-ITAT-2025(HYD)-TP
- Tax Payer : Shakti Hormann Private Limited
ITAT: Upholds TP-adjustments w.r.t purchase of raw material, royalty payment
Apr 22, 2025
- In Favour of Revenue
- Citation Number : TS-181-ITAT-2025(JPR)-TP
- Tax Payer : Mikuni India Private Limited
ITAT: Directs CIT(A) to decide TP issues in light of earlier orders, other proceedeings
Apr 22, 2025
- In Favour of Assessee
- Citation Number : TS-180-ITAT-2025(Bang)-TP
- Tax Payer : IBM India Pvt Ltd
ITAT: No review power with Tribunal in the garb of Sec.254(2), dismisses assessee’s MP
Apr 21, 2025
- In Favour of Assessee
- Citation Number : TS-173-ITAT-2025(DEL)-TP
- Tax Payer : Infres Methodex Pvt Ltd
ITAT: Grants stay on outstanding demand for 180 days; Directs 20% of disputed demand adjustment from pending refund
Apr 21, 2025
- In Favour of Assessee
- Citation Number : TS-174-ITAT-2025(DEL)-TP
- Tax Payer : Prometric Testing (P) Ltd
ITAT: Dismisses assessee’s appeal as withdrawn in light of VSVS
Apr 21, 2025
- In Favour of None/NA
- Citation Number : TS-175-ITAT-2025(DEL)-TP
- Tax Payer : K C Cottrell India P Ltd
HC: Disposes of assessee’s petition against DRP-order in light of statutory remedy of appeal
Apr 17, 2025
- In Favour of Revenue
- Citation Number : TS-596-HC-2024(DEL)-TP
- Tax Payer : Humboldt Wedag India Pvt. Ltd
ITAT: Dismisses appeal as withdrawn in light of assessee opting of VsVS
Apr 17, 2025
- In Favour of None/NA
- Citation Number : TS-171-ITAT-2025(CHNY)-TP
- Tax Payer : ZF CV Systems Europe BV
ITAT: Dismisses assessee’s appeal on benchmarking, comparable selection as withdrawn
Apr 17, 2025
- In Favour of None/NA
- Citation Number : TS-170-ITAT-2025(Mum)-TP
- Tax Payer : L&T MHI Power Turbine Generators Pvt Ltd
ITAT: Confirms CIT(A)’s deletion of Sec.271-G penalty; Cites non-applicability of TP provisions to SDTs covered u/s.92BA(i)
Apr 17, 2025
- In Favour of Both, Partially
- Citation Number : TS-595-ITAT-2024(Mum)-TP
- Tax Payer : Aura Spinwell Ltd
ITAT: Deletes TP adjustment qua outstanding receivables; Follows precedents
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-165-ITAT-2025(CHNY)-TP
- Tax Payer : Trimble Information Technologies India Private Ltd
ITAT: Excludes Infosys, Persistent & other functionally dissimilar comparables for SWD/ITeS provider
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-166-ITAT-2025(Mum)-TP
- Tax Payer : Thomson Reuters India Services Pvt Ltd
ITAT: Confirms guarantee commission @ 1%; Remits TP-addition qua interest on receivables / loan
Apr 17, 2025
- In Favour of Both, Partially
- Citation Number : TS-167-ITAT-2025(COCH)-TP
- Tax Payer : Synthite Industries (P) Ltd
ITAT: Deletes TP adjustment qua deemed brand development expenditure in case of Hyundai Motor India
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-168-ITAT-2025(CHNY)-TP
- Tax Payer : Hyundai Motor India Limited
ITAT: Invalidates AO's reference to TPO qua SDT u/s.92BA(i)
Apr 17, 2025
- In Favour of Assessee
- Citation Number : TS-169-ITAT-2025(CHNY)-TP
- Tax Payer : Andavar Oil Company
ITAT: Deletes management services addition; Rejects shareholder activity plea sans any evidence
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-164-ITAT-2025(PUN)-TP
- Tax Payer : Ariston Group India Private Limited
ITAT: Grants stay on balance of outstanding demand for 180 days
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-163-ITAT-2025(Bang)-TP
- Tax Payer : Sprinklr India Private Ltd
ITAT: Grants extension of stay to Volvo CE India given pendency of APA proceedings
Apr 16, 2025
- In Favour of Assessee
- Citation Number : TS-160-ITAT-2025(Bang)-TP
- Tax Payer : Volvo CE India Pvt. Ltd
ITAT: Directs TPO to conduct detailed FAR analysis, pass reasoned order for comparables-selection
Apr 16, 2025
- In Favour of Both, Partially
- Citation Number : TS-161-ITAT-2025(Bang)-TP
- Tax Payer : Synamedia India Pvt Ltd