Updates ( 8526 results )

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HC: Quashes draft order and DRP’s directions as both erred in holding assessee 'eligible’

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-803-HC-2025(KAR)-TP
  • Tax Payer : HITACHI ENERGY INDIA LIMITED

ITAT: Remits comparable for RPT verification, excludes on account of failing turnover filter

Jan 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-802-ITAT-2025(Bang)-TP
  • Tax Payer : AMD India Private Ltd

ITAT: Finds Revenue unable to controvert assessee's ITES/BPO profile, rules on comparables selection

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-800-ITAT-2025(Bang)-TP
  • Tax Payer : Acuity Knowledge Centre (India) Pvt Ltd

ITAT: Accepts assessee’s plea to exclude comparables failing turnover filter

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-801-ITAT-2025(Bang)-TP
  • Tax Payer : CAE Simulation Technologies Pvt Ltd

ITAT: Invalidates adjustment recommended by TPO having no jurisdiction over assessee before passing of order u/s.127

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-798-ITAT-2025(CHNY)-TP
  • Tax Payer : Andritz Technologies Private Limited

ITAT: Rules on comparables for import of finished goods, indenting commission; Follows assessee’s earlier order

Jan 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-01-ITAT-2026(Mum)-TP
  • Tax Payer : Thermo Fisher Scientific India Pvt Ltd

ITAT: Quashes reopening of assessment alleging under-reporting of export sales

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-796-ITAT-2025(DEL)-TP
  • Tax Payer : Lister Moessner India Pvt. Ltd

ITAT: Remits PLI computation, comparables selection, ALP determination w.r.t services procured

Jan 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-797-ITAT-2025(CHNY)-TP
  • Tax Payer : Brakes India Pvt Ltd

ITAT: Mere difference in margins no ground to discard internal comparables under TNMM, deletes TP-adjustment

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-794-ITAT-2025(Bang)-TP
  • Tax Payer : Sami-Sabinsa Group Limited

HC: Rejects Revenue's submission that timelines u/s.144C(13) are not applicable in remand proceedings

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-795-HC-2025(BOM)-TP
  • Tax Payer : Archroma International (India) Private Limited

ITAT: Confirms CIT(A)’s order on comparables selection; Allows working-capital adjustment

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-792-ITAT-2025(Mum)-TP
  • Tax Payer : BP India Pvt. Ltd

ITAT: Directs TPO to select comparables involved in automotive sector; Deletes TP-adjustment qua outstanding receivables

Jan 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-791-ITAT-2025(CHNY)-TP
  • Tax Payer : Valeo India Private Limited

ITAT: Applies rule of consistency; Deletes TP-adjustment qua management charges

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-790-ITAT-2025(CHNY)-TP
  • Tax Payer : Haworth India Pvt Ltd

ITAT: Accepts assessee’s LIBOR+200 bps as interest on outstanding overdue receivable

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-789-ITAT-2025(Bang)-TP
  • Tax Payer : Exxonmobil Services and Technology Pvt Ltd

ITAT: Excludes comparables under SWD and DCM segments; Cites huge turnover, rendering distinct services

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-793-ITAT-2025(Bang)-TP
  • Tax Payer : Go To Technologies India Pvt. Ltd

ITAT: Holds disallowance u/s. 37(1) w.r.t international transactions covered by APA not tenable

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-785-ITAT-2025(Mum)-TP
  • Tax Payer : Schindler India Private Limtied

ITAT: Holds RPM as MAM for benchmarking import transaction; Follows earlier order

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-786-ITAT-2025(DEL)-TP
  • Tax Payer : Luxottica India Eyewear Pvt Ltd

ITAT: Excludes Persistent Systems basis having strong IP-led business model; Follows precedent

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2025(Bang)-TP
  • Tax Payer : NTT DATA Global Delivery Services Ltd

ITAT: Rules on TP-adjustments w.r.t import of sugar, export of ferrous

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-787-ITAT-2025(DEL)-TP
  • Tax Payer : Cargil India Pvt. Ltd

HC: Treats TP-addition non-est since proceedings to give effect to DRP’s directions time-barred; Follows earlier-orders

Jan 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-781-HC-2025(BOM)-TP
  • Tax Payer : Archroma International (India) Private Limited