Updates ( 8122 results )

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HC: Dismisses Revenue’s appeal on assessee’s classification under manufacturing or trading segments

Sep 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-553-HC-2025(TEL)-TP
  • Tax Payer : Imerys Ceramics India Private Limited

ITAT: Invalidates TPO-order, subsequent proceedings as time-barred; Follows Saint Gobain HC-ruling

Sep 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-552-ITAT-2025(DEL)-TP
  • Tax Payer : Pioneer India Electronics Pvt. Ltd

ITAT: Deletes AMP adjustment for L’Oreal India, follows earlier order

Sep 22, 2025
  • In Favour of Assessee
  • Citation Number : TS-551-ITAT-2025(Mum)-TP
  • Tax Payer : LÓreal India Private Limited

ITAT: Deletes TP-adjustment qua interest on receivables; Considers net margin, debt-free status, etc

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-550-ITAT-2025(DEL)-TP
  • Tax Payer : Technip Energies India Limited

ITAT: Deletes TP adjustment made on account of outstanding receivables; Follows earlier order

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-548-ITAT-2025(DEL)-TP
  • Tax Payer : Agilent Technologies (International) Pvt. Ltd.

ITAT: Directs inclusion of comparable passing turnover filter w.r.t benchmarking ITeS

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-547-ITAT-2025(DEL)-TP
  • Tax Payer : WNS Business Consulting Services Pvt Ltd

ITAT: Remits TP-adjustment w.r.t trading segment, TPO to examine if foreign-AE can be considered tested party

Sep 19, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-549-ITAT-2025(Bang)-TP
  • Tax Payer : Andante Foods LLP

ITAT: Remits comparability issue of 2 companies; Directs inclusion or exclusion basis RPT Filter

Sep 18, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-546-ITAT-2025(DEL)-TP
  • Tax Payer : Agilent Technologies India Pvt Ltd

ITAT: Quashes final assessment order as being time-barred u/s.153(5), not passed within 3 months timeline

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-540-ITAT-2025(DEL)-TP
  • Tax Payer : Hitachi Astemo Haryana Private Ltd

HC: Quashes penalty order; Notes AO's failure to pass order on modified ROI, no virtual-hearing

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-537-HC-2025(BOM)-TP
  • Tax Payer : Man Truck & Bus India Pvt Ltd

ITAT: Remits TP-adjustments qua jewellery export, advertisement expenses; Follows earlier order

Sep 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-536-ITAT-2025(COCH)-TP
  • Tax Payer : Joyalukkas (India) Pvt. Ltd

ITAT: Upholds deduction claim u/s.10A, notes TPO's acceptance of export turnover of software / no TP-adjustment

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-541-ITAT-2025(DEL)-TP
  • Tax Payer : Nuwave E Solutions (P) Ltd

SC: Dismisses assessee’s SLP on ALP remand of intra-group services

Sep 16, 2025
  • In Favour of None/NA
  • Citation Number : TS-542-SC-2025-TP
  • Tax Payer : American Express Banking Corp, (India Branch)

ITAT: Finds contradiction between audited financial statements & segmental report, remits adjustment qua SDS

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-532-ITAT-2025(HYD)-TP
  • Tax Payer : Brightcom Group Limited

ITAT: Quashes final assessment order as passed beyond limitation period prescribed u/s.144C(13) in case of BMW India

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-535-ITAT-2025(DEL)-TP
  • Tax Payer : BMW India Pvt. Ltd.

ITAT: Deletes addition w.r.t interest on CCDs, remits adjustment qua interest & redemption premium on NCDs

Sep 15, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-538-ITAT-2025(HYD)-TP
  • Tax Payer : Neovantage Innovation Park Private Limited

ITAT: Rules on TP adjustment qua corporate guarantee and interest on trade receivables

Sep 15, 2025
  • In Favour of Revenue
  • Citation Number : TS-759-ITAT-2023(COCH)-TP
  • Tax Payer : Synthite Industries (P) Ltd

ITAT: Excludes/Includes comparables in SWD segment; Remits working capital adjustment

Sep 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-533-ITAT-2025(Bang)-TP
  • Tax Payer : Netradyne Technology India Pvt. Limited

ITAT: Restricts outstanding receivable interest at LIBOR+0.65%; Confirms deletion of adjustment qua outstanding share application money

Sep 12, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-531-ITAT-2025(Mum)-TP
  • Tax Payer : Essar Power Limited

ITAT: Directs AO/TPO to apply upper turnover filter since it adopted lower turnover limit of Rs.1 crore

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-528-ITAT-2025(COCH)-TP
  • Tax Payer : UST Global Technology Services (India) Private Limited