Updates ( 8666 results )

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HC: Disposes of appeal filed by Revenue as issue settled by MAP resolution under India and UK DTAA

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-608-HC-2025(KAR)-TP
  • Tax Payer : NDS Services Pay - TV Technology Private Limited

HC: Sets aside Sec.271AA(1) penalty; Directs Assessment/ Penalty Unit to pass fresh penalty order

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-607-HC-2025(GUJ)-TP
  • Tax Payer : GFL Ltd

ITAT: Receipts towards annual fixed charges emanating from power purchase agreement eligible for Sec.80IA deduction

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-605-ITAT-2025(Mum)-TP
  • Tax Payer : Bhandar Power Ltd

ITAT: Notes Sec.271G penalty wrongly imposed for not benchmarking, as opposed to non-furnishing of information

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-604-ITAT-2025(Ahd)-TP
  • Tax Payer : Atul Limited

HC: Sets aside AO’s final assessment order passed without waiting for outcome of DRP proceedings

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-602-HC-2025(KAR)-TP
  • Tax Payer : INFRRD PRIVATE LIMITED

HC: Quashes final assessment order passed along with demand and penalty notices before DRP’s directions

Oct 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-603-HC-2025(KAR)-TP
  • Tax Payer : GRAB GRECO LLP

ITAT: Upholds CIT(A)’s rejection of CPM, deletes addition for export transaction

Oct 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-601-ITAT-2025(PUN)-TP
  • Tax Payer : Alfa Laval India Ltd

ITAT: Holds RPM as MAM for distribution segment, deletes adjustment w.r.t expense recovery

Oct 14, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-599-ITAT-2025(DEL)-TP
  • Tax Payer : Panasonic India Pvt Ltd

ITAT: Deletes TP-adjustment for royalty payment following assessee’s earlier order

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-596-ITAT-2025(DEL)-TP
  • Tax Payer : Maruti Suzuki India Limited

ITAT: Dismisses appeal as withdrawn since TP issues resolved under India-US MAP resolution

Oct 10, 2025
  • In Favour of None/NA
  • Citation Number : TS-594-ITAT-2025(HYD)-TP
  • Tax Payer : Microsoft Global Services Centre (India) Private Limited

ITAT: Excludes Maxim SMT Technologies since it does not qualify trading turnover filter

Oct 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-595-ITAT-2025(PUN)-TP
  • Tax Payer : B & R Industrial Automation Pvt. Ltd

ITAT: Directs recomputing margins, exclude domestic revenue/expenditure and rework comparability afresh

Oct 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-597-ITAT-2025(HYD)-TP
  • Tax Payer : Invesco (India) Private Limited

HC: Disposes Vodafone India's writ, declares corporate guarantee given to Department by AE as cancelled

Oct 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-588-HC-2025(BOM)-TP
  • Tax Payer : Vodafone India Services Private Ltd.

ITAT: Recalls Tribunal’s order; Holds if Revenue’s revised grounds considered, tax effect is above monetary limit

Oct 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-592-ITAT-2025(HYD)-TP
  • Tax Payer : Market Tools & Research Private Limited

ITAT: Remits TP adjustment qua payment of infrastructure fee & expense reimbursement; Directs verification of additional evidences

Oct 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-593-ITAT-2025(DEL)-TP
  • Tax Payer : Honda R&D (India) Pvt Ltd

ITAT: Remits ALP determination for import price of software to examine Systango’s functional profile

Oct 09, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-591-ITAT-2025(Mum)-TP
  • Tax Payer : eBaotech India Pvt Ltd

ITAT: Upholds deletion of disallowance u/s.40(a)(i) qua expense reimbursement, notes no TP-adjustment made

Oct 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-590-ITAT-2025(CHNY)-TP
  • Tax Payer : Barclays Global Service Centre Pvt. Ltd

HC: Quashes final assessment order passed sans draft order, follows precedent

Oct 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-586-HC-2025(BOM)-TP
  • Tax Payer : Danfoss Fluid Power Private Limited

ITAT: Upholds adjustment w.r.t onshore/offshore services for Indian office of Chinese HO, follows precedents

Oct 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-587-ITAT-2025(Ahd)-TP
  • Tax Payer : TBEA Shenyang Transformer Group Company Limited

ITAT: Finds no reason to further adjudicate TP issues as covered under APA resolution

Oct 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-582-ITAT-2025(Mum)-TP
  • Tax Payer : J P Morgan Services India P Ltd