Updates ( 8989 results )
ITAT: Deletes TP adjustment qua payment of management fees; Applies rule of consistency
May 19, 2026
- In Favour of Assessee
- Citation Number : TS-387-ITAT-2026(Mum)-TP
- Tax Payer : NTT India Pvt Ltd
ITAT: Confirms CIT(A)’s action upholding TP adjustment qua corporate guarantee by adopting 1% as fee
May 19, 2026
- In Favour of Revenue
- Citation Number : TS-386-ITAT-2026(CHNY)-TP
- Tax Payer : TVS SUPPLY CHAIN SOLUTIONS LTD
ITAT: Rejects NIL ALP qua interest on CCDs, allows 90-days' credit period for interest on receivables
May 19, 2026
- In Favour of Both, Partially
- Citation Number : TS-385-ITAT-2026(CHNY)-TP
- Tax Payer : Beroe Consulting India Pvt. Ltd
ITAT: Mere existence of transactions / higher profitability of eligible unit no basis to invoke Sec.80IA(10)
May 18, 2026
- In Favour of Assessee
- Citation Number : TS-384-ITAT-2026(Mum)-TP
- Tax Payer : Imperial Jewels
ITAT: Deletes AMP adjustment made absent any agreement/arrangement in case of Renault India
May 18, 2026
- In Favour of Assessee
- Citation Number : TS-383-ITAT-2026(CHNY)-TP
- Tax Payer : Renault India P Ltd
ITAT: TPO's application of persistent-loss filter based on profit-before-tax inappropriate, includes comparables
May 18, 2026
- In Favour of Assessee
- Citation Number : TS-382-ITAT-2026(Bang)-TP
- Tax Payer : Toyota Industries Engine India Pvt Ltd
ITAT: Upholds CIT(A)’s exclusion of 3 companies citing functional dissimilarity, unavailability of segmental results
May 18, 2026
- In Favour of Assessee
- Citation Number : TS-381-ITAT-2026(CHNY)-TP
- Tax Payer : Encore IT Services Solutions Pvt. Ltd
ITAT: Excludes comparables basis high revenue, intangibles, different FY, etc under software support & ITeS segments
May 15, 2026
- In Favour of Assessee
- Citation Number : TS-379-ITAT-2026(DEL)-TP
- Tax Payer : AON Consulting Pvt. Ltd
ITAT: Excludes comparable citing financial irregularity qua EDS segment, deletes adjustment qua support services
May 15, 2026
- In Favour of Assessee
- Citation Number : TS-378-ITAT-2026(CHNY)-TP
- Tax Payer : Danfoss Industries Pvt Ltd
ITAT: Disapproves TPO’s ‘mechanical’ rejection of comparables, deletes adjustments qua interest on receivables, royalty, IGS
May 15, 2026
- In Favour of Both, Partially
- Citation Number : TS-380-ITAT-2026(Bang)-TP
- Tax Payer : WIPRO GE Health Care Pvt. Ltd
ITAT: Rules on TP-adjustments qua working capital, corporate head charges and interest on trade receivables
May 14, 2026
- In Favour of Assessee
- Citation Number : TS-377-ITAT-2026(CHNY)-TP
- Tax Payer : C H Robinson Worldwide Freight India Pvt Ltd
ITAT: Holds no adjustment on account of notional interest on delayed receivables is warranted
May 14, 2026
- In Favour of Assessee
- Citation Number : TS-376-ITAT-2026(Bang)-TP
- Tax Payer : Infosys BPM Limited
ITAT: Deletes double disallowance u/s.40A(2)(b) r.w.s 37; Restricts corporate guarantee commission to 0.5%
May 13, 2026
- In Favour of Assessee
- Citation Number : TS-369-ITAT-2026(CHNY)-TP
- Tax Payer : MRF Limited
ITAT: Rules on TP-adjustments qua corporate guarantee, software cost allocation, inter-unit power supply
May 13, 2026
- In Favour of Assessee
- Citation Number : TS-375-ITAT-2026(DEL)-TP
- Tax Payer : SRF Limitted
HC: Dismisses Revenue’s appeals on issues relating to application of BLT method and royalty payment
May 13, 2026
- In Favour of Assessee
- Citation Number : TS-374-HC-2026(DEL)-TP
- Tax Payer : Sony India Pvt. Ltd
ITAT: Directs TPO to allow working capital adjustment for benchmarking ALP
May 12, 2026
- In Favour of Assessee
- Citation Number : TS-373-ITAT-2026(CHNY)-TP
- Tax Payer : Intersnack Cashew India Pvt. Ltd
ITAT: Holds final assessment order passed by AO in defiance of DRP’s directions as null and void
May 12, 2026
- In Favour of Assessee
- Citation Number : TS-372-ITAT-2026(CHNY)-TP
- Tax Payer : HSI Automotive Private Limited
ITAT: Dismisses TP ground related to margin computation as it now stands rectified
May 12, 2026
- In Favour of None/NA
- Citation Number : TS-371-ITAT-2026-TP
- Tax Payer : Capgemini Technology Services India Ltd (formerly known as IGATE Global Solutions Ltd)
ITAT: Remits economic adjustments towards working capital and capacity utilization
May 12, 2026
- In Favour of Assessee
- Citation Number : TS-370-ITAT-2026(CHNY)-TP
- Tax Payer : Valeo India Private Limited
ITAT: Allows Sec.80-IA deduction, considers rate of power supply by TNEB to its customers; Follows precedent
May 11, 2026
- In Favour of Assessee
- Citation Number : TS-365-ITAT-2026(CHNY)-TP
- Tax Payer : Eveready Spinning Mills Pvt. Ltd