Updates ( 8211 results )
ITAT: Holds AO’s final assessment order passed without following DRP’s directions is in violation of Sec.144C
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-229-ITAT-2025(DEL)-TP
- Tax Payer : Grohe India Private Ltd
ITAT: Deletes penalty levied u/s. 271G for diamond trade transaction
May 09, 2025
- In Favour of Assessee
- Citation Number : TS-227-ITAT-2025(Mum)-TP
- Tax Payer : Eurostar Diamonds India Pvt Ltd
ITAT: Remits TP-adjustment qua technical knowhow royalty, deletes adjustment qua outstanding receivables
May 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-217-ITAT-2025(DEL)-TP
- Tax Payer : Tupperware India Pvt. Ltd.
ITAT: Remits TP-adjustment w.r.t payment for management and technical assistance services
May 08, 2025
- In Favour of Both, Partially
- Citation Number : TS-220-ITAT-2025(HYD)-TP
- Tax Payer : Mane India Private Limited
ITAT: Grants stay for 180 days to Suzuki Motorcycles India, subject to payment of 20% demand
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-218-ITAT-2025(DEL)-TP
- Tax Payer : Suzuki Motorcycles (I) Pvt Ltd
ITAT: Grants stay of outstanding demand after adjustment of 20% of demand
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-221-ITAT-2025(DEL)-TP
- Tax Payer : Aptive Components India P Ltd
ITAT: Deletes Sec. 271AA penalty; Considers no adjustment by AO on any international transaction
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-219-ITAT-2025(DEL)-TP
- Tax Payer : Sarens Heavy Lift India Pvt. Ltd
ITAT: Grants stay for recovery of outstanding demand for a period of 180 days
May 08, 2025
- In Favour of Assessee
- Citation Number : TS-222-ITAT-2025(DEL)-TP
- Tax Payer : Highly Marelli Motherson Thermal Solutions P. Ltd
ITAT: Treats export incentive, IPS subsidies, provisions written back as operating income
May 07, 2025
- In Favour of Both, Partially
- Citation Number : TS-214-ITAT-2025(CHNY)-TP
- Tax Payer : Nissan Motor India Pvt. Ltd
ITAT: Holds assessment order passed as time-barred; Quashes subsequent Sec.263-order being invalid
May 07, 2025
- In Favour of Assessee
- Citation Number : TS-215-ITAT-2025(Kol)-TP
- Tax Payer : Nippon Yusen Kabushiki Kaisha
ITAT: Rules on TP-adjustments qua income from employee deputation, royalty / FTS payment
May 07, 2025
- In Favour of Assessee
- Citation Number : TS-216-ITAT-2025(CHNY)-TP
- Tax Payer : International Seaport Dredging Ltd
ITAT: Excludes companies basis not comparable to a captive service provider; Deletes back-office support services adjustment
May 06, 2025
- In Favour of Assessee
- Citation Number : TS-211-ITAT-2025(Mum)-TP
- Tax Payer : ICICI Bank Ltd
ITAT: Remits penalty issue directing reasonable opportunity of being heard for assessee
May 06, 2025
- In Favour of Assessee
- Citation Number : TS-212-ITAT-2025(DEL)-TP
- Tax Payer : LG Electronics India Pvt. Ltd.
HC: AMP expenses cannot be considered separate international transaction; Dismisses Revenue’s appeal
May 06, 2025
- In Favour of Assessee
- Citation Number : TS-210-HC-2025(DEL)-TP
- Tax Payer : Wrigley India Pvt Ltd
ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua interest on outstanding receivables
May 05, 2025
- In Favour of Assessee
- Citation Number : TS-208-ITAT-2025(DEL)-TP
- Tax Payer : Coforge Limited
ITAT: Upholds TP-adjustment, finds no infirmity in AO's order
May 05, 2025
- In Favour of Both, Partially
- Citation Number : TS-209-ITAT-2025(DEL)-TP
- Tax Payer : PCL Foods Private Limited
ITAT: Remits TP-adjustment qua interest on outstanding inter-company receivables
May 05, 2025
- In Favour of Both, Partially
- Citation Number : TS-207-ITAT-2025(DEL)-TP
- Tax Payer : Atotech India Pvt Ltd
ITAT: Quashes assessment passed on non-existent entity, ignoring merger information as unsustainable
May 02, 2025
- In Favour of Assessee
- Citation Number : TS-206-ITAT-2025(DEL)-TP
- Tax Payer : Bharti Airtel Limited, (Successor to Telenor India Communications Pvt. Ltd.)
ITAT: Remits TP-adjustment of interest imputed on outstanding receivables
May 02, 2025
- In Favour of Assessee
- Citation Number : TS-205-ITAT-2025(CHNY)-TP
- Tax Payer : Securekloud Technologies Limited
ITAT: Upholds rejection of TPO's CPM for export of traded spares following earlier order
May 02, 2025
- In Favour of Assessee
- Citation Number : TS-204-ITAT-2025(PUN)-TP
- Tax Payer : Alfa Laval India Private Limited