Updates ( 8874 results )

ITAT: Dismisses Revenue’s appeal; Upholds CIT(A)’s decision w.r.t comparables selection

  • In Favour of Assessee
  • Citation Number : TS-240-ITAT-2026(Mum)-TP
  • Tax Payer : BP India Pvt. Ltd

ITAT: Directs 20% be adjusted out of the refund due, grants stay on recovery of balance outstanding demand

  • In Favour of Both, Partially
  • Citation Number : TS-242-ITAT-2026(Mum)-TP
  • Tax Payer : Millward Brown Market Research Services India Private Limited

ITAT: Grants conditional stay to assessee subject to payment of 20% of demand

  • In Favour of Assessee
  • Citation Number : TS-243-ITAT-2026(DEL)-TP
  • Tax Payer : Neo Tangent India Private Limited

ITAT: Deletes interest levied u/s. 234B and 234C; Follows Colt Technology

  • In Favour of Assessee
  • Citation Number : TS-241-ITAT-2026(DEL)-TP
  • Tax Payer : Ericsson India Global Services Private Limited

ITAT: Adjudicates comparables selection, working capital adjustment, interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-238-ITAT-2026(Bang)-TP
  • Tax Payer : Hitachi Energy Technology Services Pvt Ltd

ITAT: Upholds deletion of addition qua preference-shares investment; Follows earlier orders

  • In Favour of Assessee
  • Citation Number : TS-237-ITAT-2026(Mum)-TP
  • Tax Payer : Aegis Limited

ITAT: Deletes TP-adjustment w.r.t corporate guarantee commission, follows earlier order

  • In Favour of Assessee
  • Citation Number : TS-236-ITAT-2026(Mum)-TP
  • Tax Payer : FirstRand Bank Limited

ITAT: Dismisses assessee's appeal as withdrawn considering issues resolved under India-Singapore MAP

  • In Favour of None/NA
  • Citation Number : TS-233-ITAT-2026(CHNY)-TP
  • Tax Payer : Redington Distribution Pte Ltd

ITAT: Allows Revenue’s MAs; Recalls order for adjudicating comparables selection issue

  • In Favour of Revenue
  • Citation Number : TS-232-ITAT-2026(Bang)-TP
  • Tax Payer : Brocade Communication Systems Pvt Ltd

ITAT: Dismisses Revenue’s MA against Tribunal-order w.r.t AMP adjustment, corporate guarantee

  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2026(CHNY)-TP
  • Tax Payer : TVS Motor Company Ltd

ITAT: Upholds CIT(A)’s deletion of adjustment qua royalty payment; Rules on comparables

  • In Favour of Both, Partially
  • Citation Number : TS-231-ITAT-2026(DEL)-TP
  • Tax Payer : JNS Instruments Ltd

HC: Quashes penalty levied u/s. 270A, AO unaware of ITAT’s order deleting quantum addition

  • In Favour of Assessee
  • Citation Number : TS-230-HC-2026(BOM)-TP
  • Tax Payer : Strada India Private Limited

ITAT: No separate adjustment qua royalty/expenses permissible once combined approach qua logistics services accepted

  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2026(DEL)-TP
  • Tax Payer : Expeditors International (India) Pvt Ltd

ITAT: Excludes comparables having huge turnover for SWD-service provider, follows precedents

  • In Favour of Both, Partially
  • Citation Number : TS-222-ITAT-2026(Bang)-TP
  • Tax Payer : Ariba Technologies India Pvt Ltd

ITAT: Excludes functionally dissimilar company; DRP wrongly refers to website of another company

  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2026(DEL)-TP
  • Tax Payer : Fujikawa Power

ITAT: Directs AO/TPO to compute PLI by treating goodwill as non-operative expense

  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2026(DEL)-TP
  • Tax Payer : Bergen Engines India Pvt Ltd

ITAT: Rules on comparables selection, corporate guarantee in case of NDTV Ltd

  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2026(DEL)-TP
  • Tax Payer : New Delhi Television Ltd

ITAT: Dismisses assessee’s appeal as withdrawn; Considers TP issues being resolved in light of MAP resolution

  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2026(Mum)-TP
  • Tax Payer : CA India Technologies Pvt Ltd

ITAT: Excludes companies having higher turnover; Upholds LIBOR+200 bps for benchmarking interest on outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-221-ITAT-2026(Bang)-TP
  • Tax Payer : Parametric Technology (India) Pvt Ltd

ITAT: Rules on comparables for BPO services; Remits adjustments qua working capital, interest on receivables

  • In Favour of Both, Partially
  • Citation Number : TS-220-ITAT-2026(Bang)-TP
  • Tax Payer : Exxonmobil Services and Technology Pvt Ltd