Updates ( 8033 results )
ITAT: Allows assessee’s MAs in recalling ITAT order remanded for fresh adjudication
Jul 30, 2025
- In Favour of Assessee
- Citation Number : TS-430-ITAT-2025(CHNY)-TP
- Tax Payer : Kubota Agricultural Machinery India Pvt Ltd
ITAT: Companies engaged in R&D activity not comparable to transaction of CSMM support services
Jul 30, 2025
- In Favour of Both, Partially
- Citation Number : TS-428-ITAT-2025(Mum)-TP
- Tax Payer : Pfizer Limited
HC: Disposes of assessee’s WP quashing final assessment order as time-barred
Jul 29, 2025
- In Favour of Assessee
- Citation Number : TS-426-HC-2025(MAD)-TP
- Tax Payer : Cholamandalam MS General Insurance Company Limited
ITAT: AO to decide limitation period and applicability of either Sec. 153C or Sec. 147
Jul 29, 2025
- In Favour of Both, Partially
- Citation Number : TS-425-ITAT-2025(DEL)-TP
- Tax Payer : S.A. Propcon Pvt. Ltd
ITAT: Directs examining if impugned transaction can be subjected to domestic TP provisions
Jul 29, 2025
- In Favour of Both, Partially
- Citation Number : TS-424-ITAT-2025(DEL)-TP
- Tax Payer : Leadvance Private Limited
ITAT: Remits disallowance of royalty issue to be decided subject to outcome of APA
Jul 29, 2025
- In Favour of Both, Partially
- Citation Number : TS-422-ITAT-2025(VIZ)-TP
- Tax Payer : Teejay India Private Limited
HC: AO not intimated about objections before DRP, sets aside final assessment order
Jul 24, 2025
- In Favour of Assessee
- Citation Number : TS-421-HC-2025(BOM)-TP
- Tax Payer : Saleri India Pvt Ltd
ITAT: Rules on comparables selection for non-core automotive component manufacturer
Jul 24, 2025
- In Favour of Assessee
- Citation Number : TS-419-ITAT-2025(DEL)-TP
- Tax Payer : Daido India Pvt. Ltd
ITAT: Holds SBI-PLR as appropriate rate of interest for CCDs; Relies on earlier order
Jul 24, 2025
- In Favour of Revenue
- Citation Number : TS-420-ITAT-2025(HYD)-TP
- Tax Payer : Invesco (India) Private Limited
ITAT: Remits benchmarking of international transaction of commission & post support; Directs consideration of earlier order
Jul 23, 2025
- In Favour of Both, Partially
- Citation Number : TS-410-ITAT-2025(COCH)-TP
- Tax Payer : Network Systems & Technologies Pvt. Ltd
ITAT: Accepts assessee's Berry Ratio as PLI for distribution segment, deletes adjustment under manufacturing segment
Jul 23, 2025
- In Favour of Assessee
- Citation Number : TS-415-ITAT-2025(DEL)-TP
- Tax Payer : Samsung SDI India Pvt.Ltd
ITAT: No 'alternate adjustment' w.r.t SWD services, remits ALP-computation for staff augmentation services
Jul 23, 2025
- In Favour of Both, Partially
- Citation Number : TS-417-ITAT-2025(PUN)-TP
- Tax Payer : Spectraforce Technologies (India) Private Limited
ITAT: Excludes Tata Elxsi, Infosys etc citing functional dissimilarity; Applies LIBOR+200 bps for trade receivables
Jul 22, 2025
- In Favour of Assessee
- Citation Number : TS-414-ITAT-2025(HYD)-TP
- Tax Payer : IVY software Development Services Private Limited
ITAT: TPO erred in going merely by TPSR qua assessee's functional profile, remits adjustment
Jul 22, 2025
- In Favour of Both, Partially
- Citation Number : TS-413-ITAT-2025(Bang)-TP
- Tax Payer : Alpha Elsec Defence & Aerospace Systems Pvt Ltd
ITAT: Rejects recharacterization of expense reimbursement as business support services sans mark-up
Jul 22, 2025
- In Favour of Assessee
- Citation Number : TS-411-ITAT-2025(DEL)-TP
- Tax Payer : Eli Lilly & Company (India) Pvt. Ltd.
ITAT: Remits benchmarking international transaction of corporate guarantee; Follows earlier order
Jul 21, 2025
- In Favour of Assessee
- Citation Number : TS-412-ITAT-2025(COCH)-TP
- Tax Payer : Olam Food Ingredients India Pvt Ltd
ITAT: Affirms CIT(A)’s application of CUP for 4 export transactions and TNMM for others
Jul 21, 2025
- In Favour of Both, Partially
- Citation Number : TS-407-ITAT-2025(DEL)-TP
- Tax Payer : Gujarat Guardian Ltd
ITAT: TPO not justified in separately culling out salary cross charge for separate adjustment, deletes it
Jul 18, 2025
- In Favour of Assessee
- Citation Number : TS-409-ITAT-2025(CHNY)-TP
- Tax Payer : Sun Tec Business Solutions (P) Ltd
HC: Sets aside ITAT-order on comparables selection; Directs passing a reasoned order
Jul 18, 2025
- In Favour of Assessee
- Citation Number : TS-408-HC-2025(DEL)-TP
- Tax Payer : TPG Software Pvt Ltd
HC: Disposes of assessee’s petition, directs availing remedy before lower authorities
Jul 17, 2025
- In Favour of Revenue
- Citation Number : TS-405-HC-2025(DEL)-TP
- Tax Payer : Idemia Syscom India Pvt Ltd