Updates ( 8035 results )
ITAT: Confirms CIT(A)’s restriction of corporate guarantee fee at 0.2%
Apr 09, 2025
- In Favour of Both, Partially
- Citation Number : TS-150-ITAT-2025(NAG)-TP
- Tax Payer : Avantha Holdings Ltd
HC: Disposes Revenue challenge against ITAT's recall of order qua guarantee-fee adjustment
Apr 09, 2025
- In Favour of Assessee
- Citation Number : TS-149-HC-2025(GUJ)-TP
- Tax Payer : Bosch Rexroth (India) Ltd
ITAT: Holds AO incorrect in determining loss based on non-existing Sec.143(1) intimation
Apr 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-146-ITAT-2025(Ahd)-TP
- Tax Payer : Lesso Buildtech Private Limited
ITAT: Upholds segmentation of trading/manufacturing activities, remits capacity utilization/customs duty adjustments
Apr 08, 2025
- In Favour of Assessee
- Citation Number : TS-147-ITAT-2025(DEL)-TP
- Tax Payer : Rajasthan Prime Steel Processing Center Pvt Ltd
ITAT: Dismisses assessee's appeal challenging TP-additions made for IT enabled and IT services
Apr 08, 2025
- In Favour of Revenue
- Citation Number : TS-148-ITAT-2025(DEL)-TP
- Tax Payer : Vertex Customer Management Ltd
HC: Disposes Revenue’s appeal against ITAT-order excluding Infosys BPO, Microland Ltd etc
Apr 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-591-HC-2024(KAR)-TP
- Tax Payer : Nuance Transcription Services India Pvt Ltd
ITAT: Deletes adjustments qua IGS, purchase of fixed assets, royalty payment; Follows precedents
Apr 07, 2025
- In Favour of Assessee
- Citation Number : TS-142-ITAT-2025(DEL)-TP
- Tax Payer : Denso Haryana P. Ltd
ITAT: Crompton Greaves underwent amalgamation with a subsidiary, upholds exclusion
Apr 07, 2025
- In Favour of Assessee
- Citation Number : TS-141-ITAT-2025(DEL)-TP
- Tax Payer : Delta Power Solution India P Ltd
ITAT: Remits TP-adjustment qua allocation fee, adopts LIBOR+200 points for interest on receivables
Apr 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-143-ITAT-2025(HYD)-TP
- Tax Payer : Kantar GDC India Private Limited
ITAT: Upholds rejection of assessee’s internal TNMM / TP-analysis; Includes/excludes comparables citing turnover, functional similarity
Apr 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-144-ITAT-2025(HYD)-TP
- Tax Payer : Purpletalk India Private Limited
ITAT: Directs TPO to redetermineTP-adjustment qua royalty payment as per Rule 10CA(7)
Apr 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-145-ITAT-2025(DEL)-TP
- Tax Payer : AT&T Global Business Services India P. Ltd.
ITAT: Treats forex fluctuation loss/gain, reversal of leave encashment and gratuity as operating
Apr 04, 2025
- In Favour of Assessee
- Citation Number : TS-138-ITAT-2025(Mum)-TP
- Tax Payer : KGK Creations Private Limited
ITAT: Excludes comparables citing functional-dissimilarity, extraordinary event of amalgamation etc
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-137-ITAT-2025(PUN)-TP
- Tax Payer : Gallagher Services Center LLP
ITAT: Remits margin computation; Excludes 2 comparables citing functional dissimilarity, failure of RPT filter etc
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-136-ITAT-2025(DEL)-TP
- Tax Payer : Agilent Technologies (International) P. Ltd
ITAT: Confirms deletion of TP-adjustments qua corporate guarantee and SDT between eligible / non-eligible units
Apr 04, 2025
- In Favour of Assessee
- Citation Number : TS-135-ITAT-2025(Kol)-TP
- Tax Payer : Emami Limited
ITAT: Payment terms dependent on mutual agreement, industry practice; Remits interest on receivables
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-134-ITAT-2025(DEL)-TP
- Tax Payer : Stryker Global Technology Center Private Limited
ITAT: Includes comparable passing persistent-loss filter, treats 'liabilities no longer required written back' as non-operating
Apr 04, 2025
- In Favour of Both, Partially
- Citation Number : TS-133-ITAT-2025(DEL)-TP
- Tax Payer : GFK Nielsen India Private Limited
ITAT: Rules on TP-adjustments qua commission on guarantee / ECB / marketing of derivative products
Apr 03, 2025
- In Favour of Both, Partially
- Citation Number : TS-130-ITAT-2025(Mum)-TP
- Tax Payer : Credit Agricole Corporate and Investment Bank
ITAT: Directs consideration of revised Form-3CEB to determine AE-existence, interest-disallowance u/s.94B
Apr 03, 2025
- In Favour of Assessee
- Citation Number : TS-131-ITAT-2025(Mum)-TP
- Tax Payer : SP Imperial Star Private Limited
ITAT: Directs AO to give effect to DRP’s directions; Follows precedents
Apr 03, 2025
- In Favour of Assessee
- Citation Number : TS-132-ITAT-2025(CHANDI)-TP
- Tax Payer : Centrient Pharmaceuticals India Pvt Ltd