Updates ( 8645 results )
ITAT: Holds TPO’s order passed without any authentication inappropriate, liable to be quashed
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-319-ITAT-2026(DEL)-TP
- Tax Payer : UCWEB Mobile Pvt.Ltd
ITAT: Rules on validity of final assessment order and TP-adjustments qua IGS and royalty payment
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-318-ITAT-2026(DEL)-TP
- Tax Payer : ATT Global Network Services India Private Limited
ITAT: Excludes MPS Ltd citing functional dissimilarity, extraordinary event of acquisition
Apr 22, 2026
- In Favour of Assessee
- Citation Number : TS-317-ITAT-2026(Mum)-TP
- Tax Payer : Clarivate Analytics (India) Private Limited
ITAT: Accepts margin under BAPA qua US-AEs as ALP for non US-AE transactions also
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-316-ITAT-2026(Mum)-TP
- Tax Payer : Morgan Stanley Advantage Services Pvt Ltd
ITAT: Rules on comparables selection; Directs application of LIBOR or Euribor rates for computing interest on outstanding receivables
Apr 21, 2026
- In Favour of Both, Partially
- Citation Number : TS-315-ITAT-2026(Bang)-TP
- Tax Payer : Meritor Commercial Vehicle Systems India Pvt. Ltd
ITAT: Deletes adjustment qua contract R&D support services, considers turnover/persistent loss-making filters
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-314-ITAT-2026(Mum)-TP
- Tax Payer : CS Business Services (India) Private Limited
HC: Dismisses Revenue’s appeal on issues pertaining to forex exchange and comparables
Apr 21, 2026
- In Favour of Assessee
- Citation Number : TS-313-HC-2026(DEL)-TP
- Tax Payer : Steria India Pvt Ltd
ITAT: Sets aside final assessment order passed beyond mandatory requirement of one month
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-311-ITAT-2026(DEL)-TP
- Tax Payer : GHANPUR SOLAR PRIVATE LIMITED
ITAT: Admits additional ground; Sets aside time barred final assessment order
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-310-ITAT-2026(DEL)-TP
- Tax Payer : Achampet Solar Private Ltd
ITAT: Deletes BLT based AMP adjustment in case of Louis Vuitton India; Follows precedents
Apr 20, 2026
- In Favour of Assessee
- Citation Number : TS-309-ITAT-2026(DEL)-TP
- Tax Payer : Louis Vuitton India Retail Pvt Ltd
ITAT: Upholds restriction of TP-adjustment to AE-transactions, grant of capacity utilization/working capital adjustments
Apr 17, 2026
- In Favour of Assessee
- Citation Number : TS-308-ITAT-2026(Bang)-TP
- Tax Payer : Brady Company India Pvt Ltd
ITAT: Quashes final assessment order passed u/s 144C(13) without following DRP’s direction
Apr 16, 2026
- In Favour of Assessee
- Citation Number : TS-306-ITAT-2026(DEL)-TP
- Tax Payer : Midea India Pvt Ltd
ITAT: Rules on comparables qua distribution segment, deletes adjustment qua outstanding receivables
Apr 15, 2026
- In Favour of Assessee
- Citation Number : TS-304-ITAT-2026(DEL)-TP
- Tax Payer : Warner Media India P. Ltd
ITAT: Holds forex gain as operating income, no separate adjustment required for outstanding receivables
Apr 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-303-ITAT-2026(CHNY)-TP
- Tax Payer : Same Deutz – Fahr India Private Limited
ITAT: Quashes final assessment orders passed sans draft orders, follows Sumitomo Corp HC-ruling
Apr 14, 2026
- In Favour of Assessee
- Citation Number : TS-305-ITAT-2026(DEL)-TP
- Tax Payer : Sumitomo Corporation India P. Ltd
ITAT: Restores TP-adjustments w.r.t provision of SWD services, interest on receivables
Apr 14, 2026
- In Favour of Both, Partially
- Citation Number : TS-302-ITAT-2026(Bang)-TP
- Tax Payer : MatchMove India Private Limited
ITAT: Quashes draft and final assessment orders passed in name of non-existent company despite intimation
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-301-ITAT-2026(DEL)-TP
- Tax Payer : Graziano Transmission India Pvt. Ltd
ITAT: Rules on TP-adjustment qua manufacturing segment, allows idle capacity / working capital adjustments
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-300-ITAT-2026(CHNY)-TP
- Tax Payer : Armstrong International Private Limited
ITAT: Adjudicates TP-adjustments w.r.t manufacturing / services segments, remits idle capacity adjustment, etc.
Apr 13, 2026
- In Favour of Assessee
- Citation Number : TS-299-ITAT-2026(CHNY)-TP
- Tax Payer : Caterpillar India Pvt Ltd
ITAT: Rejects TPO's 'other method' for benchmarking distribution activity, IGS, royalty payment, etc
Apr 10, 2026
- In Favour of Assessee
- Citation Number : TS-289-ITAT-2026(PUN)-TP
- Tax Payer : Bosch Chassis Systems India (P.) Ltd