Updates ( 8874 results )

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ITAT: Adopts LIBOR+200 bps for benchmarking interest on trade receivable; Adopts credit period of 60 days

May 05, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-350-ITAT-2026(Bang)-TP
  • Tax Payer : Livspace India Pvt. Ltd

ITAT: Deletes TP-adjustment qua interest on debentures, interest on loan; Stresses on 'real income' theory

May 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-346-ITAT-2026(CHNY)-TP
  • Tax Payer : Siva Industries and Holdings Limited

ITAT: Excludes companies with high turnover; Adopts LIBOR+200 bps as interest on delayed trade receivables

May 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-352-ITAT-2026(Bang)-TP
  • Tax Payer : Pathpartner Technology Pvt. Ltd

ITAT: Deletes ad-hoc adjustment qua mark-up on reimbursement made without any prescribed method

May 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-349-ITAT-2026(Mum)-TP
  • Tax Payer : Actavis Pharma Development Centre Private Limited

ITAT: Rules on comparables, working capital & risk adjustments for Honda (R&D) India

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-347-ITAT-2026(DEL)-TP
  • Tax Payer : Honda R&D India P. Ltd

ITAT: Holds DRP-directions, passed after lapse of 10 years pursuant to Tribunal's remand, as time-barred

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2026(DEL)-TP
  • Tax Payer : Exxon Mobil Lubricants Pvt Ltd

ITAT: Deletes adjustment qua management charges, technology & trademark license fee, etc; Follows earlier order

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-333-ITAT-2026(Bang)-TP
  • Tax Payer : Bostik India Private Limited

ITAT: Holds TPO incorrect in rejecting internal TNMM, deletes adjustment qua export transaction; Follows earlier order

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2026(DEL)-TP
  • Tax Payer : Molvizadah Sons India Private Limited

ITAT: Quashes final assessment order passed alongwith demand and penalty notice; Cites breach of Sec.144C(1)

May 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-344-ITAT-2026(Bang)-TP
  • Tax Payer : Ariba Technologies India Pvt Ltd

ITAT: Extends stay of demand for period of 180 days for PepsiCo India; Considers adjournment of main appeal

Apr 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2026(DEL)-TP
  • Tax Payer : PepsiCo India Holdings Pvt Ltd

ITAT: Allows assessee’s MA; Recalls earlier order for adjudicating on comparables under ITeS segment

Apr 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-340-ITAT-2026(DEL)-TP
  • Tax Payer : Agilent Technologies (International) Private Limited

ITAT: Dismisses assessee’s appeal as withdrawn in light of Bilateral APA

Apr 30, 2026
  • In Favour of None/NA
  • Citation Number : TS-339-ITAT-2026(Bang)-TP
  • Tax Payer : AMD India Pvt Ltd

ITAT: Holds CUP as MAM for benchmarking import transaction, deletes adjustment; Follows Cargill ruling

Apr 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-338-ITAT-2026(Mum)-TP
  • Tax Payer : COFCO International India Private Limited

ITAT: Finds no merit in assessee’s MA seeking review under garb of Sec. 254(2) rectification

Apr 29, 2026
  • In Favour of Revenue
  • Citation Number : TS-337-ITAT-2026(DEL)-TP
  • Tax Payer : American Express Banking Corp, (India Branch)

ITAT: Directs AO to keep outstanding demand in abeyance till appeal disposal

Apr 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-336-ITAT-2026(Bang)-TP
  • Tax Payer : Acer India Pvt Ltd

ITAT: Accepts assessee's TNMM over CUP for purchase of potatoes, follows rule of consistency

Apr 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2026(Ahd)-TP
  • Tax Payer : Asandas & Sons Pvt. Ltd

ITAT: Excludes 9 comparables citing huge turnover; Adopts LIBOR+200 bps as interest on receivables

Apr 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-332-ITAT-2026(Bang)-TP
  • Tax Payer : ALE India Private Limited

ITAT: Remits TP-adjustment, assessee’s debt-free status does not warrant omission of interest on overdue receivables

Apr 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-331-ITAT-2026(Bang)-TP
  • Tax Payer : Subex Assurance LLP

ITAT: Terms benchmarking interest on CCDs against SBI-PLR or LIBOR with markup as unwarranted

Apr 27, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-330-ITAT-2026(Bang)-TP
  • Tax Payer : Adamas Builders Pvt Ltd

ITAT: Deletes SDT-adjustment; Transaction not within Sec.92BA ambit as assessee/related party claimed no deduction

Apr 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2026(Mum)-TP
  • Tax Payer : Siddh Exports LLP