Updates ( 8211 results )

ITAT: Dismisses assessee’s MA challenging Tribunal-order in case of UCWEB Mobile

  • In Favour of Revenue
  • Citation Number : TS-635-ITAT-2025(DEL)-TP
  • Tax Payer : UCWEB Mobile Pvt.Ltd

ITAT: Upholds adoption of CUP method, deletion of addition w.r.t import transaction

  • In Favour of Assessee
  • Citation Number : TS-631-ITAT-2025(DEL)-TP
  • Tax Payer : Tvarur and Fats Pvt. Ltd

ITAT: Deletes TP-adjustment towards brand royalty payment in case of Vodafone Idea, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-632-ITAT-2025(DEL)-TP
  • Tax Payer : Vodafone Idea Ltd

ITAT: Directs TPO to consider assessee’s submissions while reworking ALP qua IT services

  • In Favour of Both, Partially
  • Citation Number : TS-629-ITAT-2025(CHNY)-TP
  • Tax Payer : Claritrics India Private Limited

HC: Sets aside AU’s order; Directs assessee to submit response to SCN within 7 days

  • In Favour of Assessee
  • Citation Number : TS-628-HC-2025(DEL)-TP
  • Tax Payer : DALMIA BHARAT SUGAR AND INDUSTRIES LIMITED

HC: Quashes assessment order; AO ought to have waited for DRP’s directions

  • In Favour of Assessee
  • Citation Number : TS-627-HC-2025(KAR)-TP
  • Tax Payer : KAWASAKI MANUFACTURING (INDIA) PRIVATE LIMITED

HC: Holds assessment proceedings time-barred since final assessment-order not passed pursuant to remand order

  • In Favour of Assessee
  • Citation Number : TS-626-HC-2025(DEL)-TP
  • Tax Payer : ACUITY KP SOLUTIONS (INDIA) PRIVATE LIMITED

ITAT: Excludes 3 functionally dissimilar companies in SWD segment; Follows precedent

  • In Favour of Assessee
  • Citation Number : TS-624-ITAT-2025(Ahd)-TP
  • Tax Payer : Altera Digital Health (India) LLP (Formerly known as Allscripts (India) LLP)

ITAT: Rejects TPO's NIL ALP determination qua IGS; Assessee satisfies need, benefit, rendition tests

  • In Favour of Assessee
  • Citation Number : TS-625-ITAT-2025(Mum)-TP
  • Tax Payer : Michael Page International Recruitment Pvt Ltd

HC: Quashes final assessment order passed without draft order being served upon assessee

  • In Favour of Assessee
  • Citation Number : TS-614-HC-2025(BOM)-TP
  • Tax Payer : Barentz India Private Limited

ITAT: Excludes comparables citing amalgamation, functional dissimilarity etc, for data processing & SWD services

  • In Favour of Assessee
  • Citation Number : TS-617-ITAT-2025(Mum)-TP
  • Tax Payer : Franklin Templeton International Services (India) Private Limited

ITAT: Holds TP-addition made during reassessment on 'new' ground unsustainable; Follows precedents

  • In Favour of Assessee
  • Citation Number : TS-618-ITAT-2025(DEL)-TP
  • Tax Payer : Steel Will Globotech P. Ltd

HC: Confirms Single Bench decision setting aside order giving effect as being time barred

  • In Favour of Assessee
  • Citation Number : TS-623-HC-2025(KAR)-TP
  • Tax Payer : BIESSE INDIA PVT. LTD., (FORMERLY KNOWN AS BIESSE MANUFACTURING CO. PVT. LTD)

ITAT: Partly accepts assessee’s plea on inclusion/exclusion of comparables in ITeS

  • In Favour of Both, Partially
  • Citation Number : TS-619-ITAT-2025(DEL)-TP
  • Tax Payer : Assimilate Solutions India Private Limited

ITAT: Deletes AMP adjustment; remits adjustments qua management fees and interest on outstanding receivables

  • In Favour of Both, Partially
  • Citation Number : TS-620-ITAT-2025(DEL)-TP
  • Tax Payer : Tupperware India Pvt. Ltd.

ITAT: Deletes TP-adjustments w.r.t royalty payment, AMP expenses for Vodafone Digilink; Follows earlier order

  • In Favour of Both, Partially
  • Citation Number : TS-621-ITAT-2025(Mum)-TP
  • Tax Payer : Vodafone Digilink Ltd

ITAT: Restores adjustment w.r.t IGS, rules on comparables for contract R&D services

  • In Favour of Both, Partially
  • Citation Number : TS-622-ITAT-2025(DEL)-TP
  • Tax Payer : Schneider Electric Private Limited

ITAT: Rules on comparables for electrical equipment manufacturer, rejects NIL ALP of IGS

  • In Favour of Assessee
  • Citation Number : TS-616-ITAT-2025(Bang)-TP
  • Tax Payer : TE Connectivity India P Ltd

ITAT: Recharacterization of CCDs as equity not justified; Directs proportionate disallowance of interest capitalized to WiP

  • In Favour of Assessee
  • Citation Number : TS-613-ITAT-2025(DEL)-TP
  • Tax Payer : Alfanar Energy Private Limited

ITAT: Deletes TP-adjustment qua AMP expense, remits royalty payment issue; Follows earlier orders

  • In Favour of Both, Partially
  • Citation Number : TS-612-ITAT-2025(DEL)-TP
  • Tax Payer : LG Electronics India Pvt. Ltd.