Updates ( 8645 results )

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HC: Rejects Revenue’s submission that limitation consequences operate only qua issues remanded by Tribunal

Apr 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-296-HC-2026(BOM)-TP
  • Tax Payer : Laqshya Media Pvt Ltd

ITAT: Accepts assessee’s remand request since current AY covered by APA

Apr 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-297-ITAT-2026(Kol)-TP
  • Tax Payer : DIC Fine Chemicals Pvt Ltd

ITAT: Deletes TP adjustment qua SDT considering omission of sub-clause (i) of Sec.92BA

Apr 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-298-ITAT-2026(DEL)-TP
  • Tax Payer : CANDOR GURGAON ONE REALTY PROJECTS PRIVATE LIMITED

ITAT: Upholds deletion of SDT adjustment qua sale of power of CPP; Follows precedents

Apr 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2026(NAG)-TP
  • Tax Payer : Gopani Iron and Power (India) Pvt. Ltd

ITAT: Quashes time-barred assessment order, considers date of uploading DRP-directions on ITBA portal

Apr 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2026(Bang)-TP
  • Tax Payer : Koch Business Solutions India Pvt. Ltd

ITAT: Upholds deletion of TP-adjustment qua reimbursement of personnel cost, IT-expenses

Apr 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-293-ITAT-2026(DEL)-TP
  • Tax Payer : Benetton India Pvt. Ltd

ITAT: Remits ALP adjustment made on management fee payment; Follows earlier order

Apr 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-295-ITAT-2026(PAN)-TP
  • Tax Payer : Guala Closures India Private Limited

ITAT: Deletes AMP expenses addition rejecting bright line test application

Apr 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2026(DEL)-TP
  • Tax Payer : Whirlpool of India Ltd.

HC: Rejects Revenue's submission that limitation consequences operate only qua issues remanded, not decided, by Tribunal

Apr 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-290-HC-2026(BOM)-TP
  • Tax Payer : Laqshya Media Pvt Ltd

ITAT: Remits margin computation plea; Grants working capital adjustment

Apr 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-287-ITAT-2026(DEL)-TP
  • Tax Payer : Extreme Labs India Private Limited

ITAT: Sets aside CIT(A)-order deleting adjustment qua research support services without considering merits; Remits issue

Apr 07, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-286-ITAT-2026(Mum)-TP
  • Tax Payer : Citigroup Global Markets (India) Private Limited

ITAT: Allows assessee’s Misc. Application seeking rectification of earlier order

Apr 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2026(DEL)-TP
  • Tax Payer : Grohe India Private Ltd

ITAT: Adopts margin agreed under BAPA, covering US-based AE transactions, to non-US AE transactions also

Apr 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-284-ITAT-2026(HYD)-TP
  • Tax Payer : Synchrony International Services Pvt Ltd

ITAT: Deletes TP-adjustment qua interest on loan, applies rule of consistency, follows Bharti-Airtel ruling

Apr 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-281-ITAT-2026(DEL)-TP
  • Tax Payer : Uniparts India Ltd

ITAT: Professional charges paid for sourcing support services not 'shareholder activity', remits TP-adjustment

Apr 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-280-ITAT-2026(CHNY)-TP
  • Tax Payer : Shibaura Machine India Pvt. Ltd

ITAT: Rules on comparables under subscription, service, SWD, ITeS segments; Considers turnover / RPT filters, etc

Apr 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2026(Mum)-TP
  • Tax Payer : Red Hat India Private Limited

ITAT: Excludes import duty payment from total operating cost; Allows working capital adjustment

Apr 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-282-ITAT-2026-TP
  • Tax Payer : Yushiro India Company Pvt Ltd

ITAT: Rules on TP-adjustment qua customs duty, capacity utilization, treatment of forex loss, etc

Apr 02, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-276-ITAT-2026(CHNY)-TP
  • Tax Payer : JOYSON ANAND ABHISHEK SAFETY SYSTEMS PVT. LTD

HC: Allows writ petition quashing final assessment order passed sans draft order

Apr 02, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-278-HC-2026(BOM)-TP
  • Tax Payer : Hansgrohe India Pvt. Ltd

ITAT: Excludes government company as comparable, notes greater advantage qua risk

Apr 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-277-ITAT-2026(DEL)-TP
  • Tax Payer : FieldCore Service Solutions International India Pvt Ltd