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ITAT: Quashes assessment order as barred by limitation, notes issue pending before SC in Shelf-Drilling

Dec 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-698-ITAT-2025(HYD)-TP
  • Tax Payer : Repal Renewables Private Limited

HC: Dismisses Revenue’s appeal against ITAT-order deleting addition on account of mark-up on out-of-pocket expenses

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-697-HC-2025(BOM)-TP
  • Tax Payer : Capgemini India Pvt Ltd

ITAT: Quashes final assessment order as time-barred, considering TOLA-extension & Sec.153 time-limit

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-696-ITAT-2025(HYD)-TP
  • Tax Payer : EPAM Systems India P Ltd

ITAT: Expenses incurred towards purchase of hardware and software consumables not capital expenditure

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-695-ITAT-2025(CHNY)-TP
  • Tax Payer : Bahwan Cybertek Private Limited

ITAT: Deletes TPO’s downward adjustment to assessee’s claim of deduction u/s 80IA

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-694-ITAT-2025(CHNY)-TP
  • Tax Payer : Premier Mills Pvt Ltd

ITAT: Deletes adjustment for guarantee fee following principle of consistency

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-693-ITAT-2025(Ahd)-TP
  • Tax Payer : Alembic Pharmaceuticals Ltd

ITAT: Accepts assessee's comparables’ selection; Directs granting working capital adjustment

Nov 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-692-ITAT-2025(Mum)-TP
  • Tax Payer : DSV Air & Sea Private Limited

ITAT: Upholds assessee’s claim for deduction u/s. 80IA for inter unit transfer of power

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-690-ITAT-2025(Mum)-TP
  • Tax Payer : ASR Multimetals Private Ltd

ITAT: Rules on comparables qua back-office support services, imputes 0.04% rate on comfort letter

Nov 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-691-ITAT-2025(Mum)-TP
  • Tax Payer : ICICI Bank Ltd

ITAT: Deletes TP-adjustment qua Management Fees, notes overall margin accepted under TNMM

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-689-ITAT-2025(Mum)-TP
  • Tax Payer : Logwin Air & Ocean India Private Limited

HC: Quashes AO’s final assessment order passed without awaiting DRP’s directions; Follows precedents

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-683-HC-2025(KAR)-TP
  • Tax Payer : WONDER GLOBAL INDIA TECHNOLOGY CENTRE PRIVATE LIMITED

ITAT: Sets aside CIT(A)’s order passed without affording Revenue opportunity of hearing

Nov 25, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-688-ITAT-2025(CHNY)-TP
  • Tax Payer : Flextronics Technologies India Pvt Ltd

ITAT: Deletes TP-adjustment w.r.t 'excess profit' earned by entity having no arrangement/transaction with assessee

Nov 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-687-ITAT-2025(CHNY)-TP
  • Tax Payer : Virtusa Consulting Services Private Limited

ITAT: Adjudicates TP-adjustments w.r.t IGS, considers need/benefit tests, follows earlier order

Nov 25, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-686-ITAT-2025(Mum)-TP
  • Tax Payer : Lintas India Private Limited

ITAT: Dismisses assessee’s appeal as withdrawn in light of VSVS Scheme

Nov 25, 2025
  • In Favour of None/NA
  • Citation Number : TS-682-ITAT-2025(CHNY)-TP
  • Tax Payer : Hanon Automotive Systems India Pvt Ltd

ITAT: Directs AO to charge interest on loan at LIBOR, not SBI PLR; Holds outstanding receivables as international-transaction

Nov 25, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-685-ITAT-2025(DEL)-TP
  • Tax Payer : Acme Cleantech Solutions Pvt. Ltd

ITAT: Confirms deletion of Sec.271G-penalty levied on assessee in diamond industry; Follows precedents

Nov 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-678-ITAT-2025(Mum)-TP
  • Tax Payer : Dharmanandan Diamonds (P) Ltd

ITAT: Remits TP-adjustment w.r.t IGS payment, rejects NIL-ALP determination

Nov 21, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-680-ITAT-2025(PUN)-TP
  • Tax Payer : Sempertrans India Private Limited

ITAT: Confirms CIT(A)’s order upholding assessee’s PSM as MAM, comparables selection

Nov 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-677-ITAT-2025(Ahd)-TP
  • Tax Payer : Indianic Infotech Ltd

ITAT: Dismisses assessee’s appeal as withdrawn in light of MAP resolution

Nov 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-679-ITAT-2025(Bang)-TP
  • Tax Payer : XLHealth Corporation India Pvt Ltd