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ITAT: Accepts TNMM over hypothetical CUP for benchmarking IGS; Follows earlier orders

Jun 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2025(Bang)-TP
  • Tax Payer : Bostik India Private Limited

ITAT: Holds corporate guarantee as international transaction; Determines guarantee fee at 0.5%

Jun 17, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-345-ITAT-2025(Kol)-TP
  • Tax Payer : Tega Industries Ltd

ITAT: Deletes TP-adjustment qua global client management fees, follows earlier orders

Jun 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2025(Mum)-TP
  • Tax Payer : ISS Facility Services India Private Limited

ITAT: Remits TP-adjustment w.r.t interest to consider currency in which loan will be repaid

Jun 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-340-ITAT-2025(Mum)-TP
  • Tax Payer : Gemini Property Developers India LLP

ITAT: Remits adjustment qua marketing services fee, restricts guarantee-fee adjustment to loan-amount utilized

Jun 13, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-337-ITAT-2025(CHNY)-TP
  • Tax Payer : Financial Software and Systems Pvt. Ltd

ITAT: Allows 80IA deduction for transfer value of power by CPPs to manufacturing unit

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2025(Kol)-TP
  • Tax Payer : Phillips Carbon Black Ltd

ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua corporate guarantee, trade receivables; Follows earlier orders

Jun 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-336-ITAT-2025(VIZ)-TP
  • Tax Payer : CCL Products (India) Limited

HC: Dismisses Revenue’s appeal on power transfer, as covered by assessee’s earlier orders

Jun 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-333-HC-2025(CAL)-TP
  • Tax Payer : Birla Corporation Limited

ITAT: Upholds assessee's SBI-PLR over TPO's 'masala bond' rate for benchmarking interest on ECB

Jun 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2025(HYD)-TP
  • Tax Payer : Electronics Arts Games (India) Private Limited

ITAT: Excludes amortization of goodwill from operating expenditure; Rules on comparables

Jun 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2025(CHNY)-TP
  • Tax Payer : Hitachi Solutions India Private Limited

ITAT: Sets aside Sec.263-order passed without considering assessee’s submissions

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-328-ITAT-2025(Ahd)-TP
  • Tax Payer : GFL Ltd

ITAT: Assessee to substantiate existence of reimbursement expenses; Remits ALP-determination

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2025(Mum)-TP
  • Tax Payer : Jungheinrich Lift Truck India Private Limited

ITAT: Excludes comparables with high turnover, rendering high-end services in ITeS segment

Jun 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2025(Bang)-TP
  • Tax Payer : Acuity Knowledge Centre (India) Pvt Ltd

ITAT: Considers Misc expenses as operating; Deletes TP-adjustment qua overdue receivables

Jun 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-327-ITAT-2025(CHNY)-TP
  • Tax Payer : ZF Commercial Vehicle Control Systems India Ltd

ITAT: Dismisses appeal w.r.t adjustments qua royalty & management charges payments as withdrawn in light of UAPA

Jun 10, 2025
  • In Favour of None/NA
  • Citation Number : TS-325-ITAT-2025(Mum)-TP
  • Tax Payer : Schindler India Private Limtied

ITAT: Adopts average LIBOR for imputing interest on outstanding receivables; Follows precedent

Jun 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2025(CHNY)-TP
  • Tax Payer : Acqueon Technologies Private Limited

ITAT: Directs aggregation of royalty & technical fee payments after allowing customs duty adjustment, WCA

Jun 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-323-ITAT-2025(CHNY)-TP
  • Tax Payer : Doowon Automotive Systems India Pvt Ltd

ITAT: Dismisses Revenue’s ground on IGS; Follows earlier AY on similar facts and agreement

Jun 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-322-ITAT-2025(Mum)-TP
  • Tax Payer : Zensar Technologies Ltd

ITAT: Remits ALP qua IGS transaction, directs TPO to compare assessee’s global policy with agreements in force

Jun 09, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-319-ITAT-2025(Bang)-TP
  • Tax Payer : Synechron Technologies Pvt Ltd

ITAT: Holds 144C precludes AO to make changes outside DRP’s directions based on DAO

Jun 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2025(PUN)-TP
  • Tax Payer : WIKA Instruments India Pvt Ltd