Updates ( 8874 results )

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ITAT: Rejects Revenue’s segregation approach, accepts TNMM at entity level; Follows earlier order

Apr 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2026(DEL)-TP
  • Tax Payer : Juniper Networks Solution India Pvt. Ltd

ITAT: Holds Mitsubishi Corporation’s Branch Office established in continuation of Liaison Office as PE; Remits matter

Apr 24, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-326-ITAT-2026(DEL)-TP
  • Tax Payer : Mitsubishi Corporation

ITAT: Remits assessee’s claim for deduction u/s.80IA; Allows working capital adjustment

Apr 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2026(DEL)-TP
  • Tax Payer : Cosmo First Limited

ITAT: Remits import duty and working capital adjustments; Restricts TP-adjustment to AE transactions only

Apr 24, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-328-ITAT-2026(Bang)-TP
  • Tax Payer : Pepperl & Fuchs Factory Automation Private Limited

ITAT: Rules on issues pertaining to comparable selection and margin computation

Apr 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-327-ITAT-2026(Mum)-TP
  • Tax Payer : Carestream Health India Private Limited

ITAT: Characterizes assessee as a low-end, routine service provider, and not a KPO service provider

Apr 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2026(Mum)-TP
  • Tax Payer : Go Global India Private Limited

ITAT: Deletes TP adjustment w.r.t provision of publishing support services; Grants working-capital adjustment

Apr 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2026(Mum)-TP
  • Tax Payer : Packt Publishing Private Limited

HC: Allows assessee’s writ setting aside pending assessment as time-barred

Apr 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-322-HC-2026(BOM)-TP
  • Tax Payer : Benteler Automotive India Private Limited

ITAT: Rules on comparables selection, PLI computation, working capital adjustment

Apr 23, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-321-ITAT-2026(Mum)-TP
  • Tax Payer : Unilever Industries Pvt Ltd

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